CLA-2-39:OT:RR:NC:N4:421
Mr. James Trubits
Mohawk Global Logistics
P.O. Box 952
Buffalo, NY 14225
RE: The tariff classification of silicone caps and plugs and rubber bumpers from China
Dear Mr. Trubits:
In your letter dated September 17, 2013, on behalf of Protective Industries, Inc., dba Caplugs, you requested a tariff classification ruling.
Samples of four silicone masking caps and plugs were provided with your request. The caps and plugs are used in the powder coating, plating and anodizing industries. They are used to mask or shield parts of components against the painting or coating process. The ultrabake venting cap (UVCP-500) is a silicone cap designed to mask plain and threaded studs or holes. There is a small nipple on the top of the cap that can be punctured or removed to form a vent. The cap masks off the hole or stud and allows trapped air to escape from inside the cap through the vent.
The ultrabake flangeless plug (UFP00787) is a silicone plug designed to mask threaded holes. The plug is used to mask off the hole and can cover a portion of the top thread of the hole to allow painting or coating up to the threads.
The dual flange pull plug (DFPP-M8) is a silicone plug designed to mask weld nuts and other nuts. The plug is used to mask off the hole and the first and last thread of a threaded nut or hole.
The ultrabake washer plug (UW-420) is a silicone plug designed to mask plain and threaded holes. The plug is used to mask off the hole and leave a circular grounding area around the hole.
You suggest classification of the masking caps and plugs in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The masking samples provided with your request are in the form of caps and plugs, which are more specifically described in heading 3923 of the HTSUS.
The applicable subheading for the masking caps and plugs, items UVCP-500, UFP00787, DFPP-M8 and UW-420, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
You also provided descriptive literature for a rubber bumper, item SH-20333 (A11314-01). The bumper is made of EPDM (ethylene propylene diene monomer) synthetic rubber with a plastic insert. The bumper fits under an automotive hood. The plastic clip helps to hook the bumper onto the body frame.
The applicable subheading for the EPDM rubber bumper, item SH-20333 (A11314-01), will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other…other. The rate of duty will be 2.5 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division