CLA-2-39:OT:RR:NC:N4:421
Mr. Ed Griffin
Fenner Precision
Tritton Road
Lincoln, Linconshire, England LN6 7AF
RE: The tariff classification of silicone materials from the United Kingdom
Dear Mr. Griffin:
In your letter dated September 17, 2012, you requested a tariff classification ruling.
Three samples were provided with your request. Sample 1 is described as vulcanized silicone reinforced with glass fabric. The sample is in the form of a solid plastic sheet that incorporates a middle reinforcing layer of glass fabric. The vulcanizing agent is peroxide and the vulcanizing process is carried out in heated presses. Sample 2 is described as unvulcanized silicone reinforced with glass fabric. The sample is in the form of a viscous paste with a woven glass substrate. The silicone paste covers both sides of the woven glass fabric. In its unvulcanized condition the silicone can easily be scraped off the substrate and it maintains its rectangular form only because of the substrate. When cured, it will form a glass reinforced solid silicone sheet such as represented by Sample 1. Sample 3 is described as unvulcanized, unreinforced silicone. The sample is in the form of a viscous paste spread between two plastic sheets. The plastic sheets are used as a packaging material to keep the silicone in the flat rectangular shape of a sheet. The silicone cannot maintain that shape without the plastic backing.
The three materials are all used in the manufacture of flexible silicone heater pads which will be fitted with electrical elements. The glass fabric functions as a reinforcement while the silicone provides the heat resistance necessary for the finished applications.
In your letter you describe the product as flexible silicone rubber and you suggest classification of the unvulcanized silicone in the provision for rubber in primary forms. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Polymers that do not meet that definition are classifiable as plastics of chapter 39 and not as rubber of chapter 40. Silicone is not unsaturated and not cross-linkable with sulfur, and thus is considered to be of plastics for tariff classification purposes.
Chapter 39 legal note 6 defines primary forms of polymers. Note 6(a) lists liquids and pastes, including dispersions (emulsions and suspensions) and solutions. Samples 2 and 3 consist of silicone in the form of a viscous paste, and we agree that these products are considered to be primary forms for tariff purposes.
The applicable subheading for Sample 1, the vulcanized silicone sheet reinforced with glass fabric, will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, other: other: flexible…other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for Sample 2, the unvulcanized silicone paste with glass fabric reinforcement, and Sample 3, the unvulcanized silicone paste with no reinforcement, will be 3910.00.0000, HTSUS, which provides for silicones in primary forms. The rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division