CLA-2-40:OT:RR:NC:N4:421
Mr. Christopher Lucas
Baker & McKenzie LLP
815 Connecticut Ave. NW
Washington, DC 20006
RE: The tariff classification of unvulcanized gutta-percha cord from Korea
Dear Mr. Lucas:
In your letter dated January 19, 2015, you requested a tariff classification ruling on behalf of your client, Ormco Corporation. Product information was submitted for our review.
Your submission provides that the imported product will be made of unvulcanized gutta-percha rubber that has been compounded with fillers, plasticizers, pigments, and other substances. The cord has a circular cross section measuring 0.131 inches in diameter, and will be imported in 18-24” lengths. You state that each cord will be cut after importation into pellets for dental use.
Gutta-percha meets the definition of “rubber” as set forth in Note 1 to Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS). Because the imported product does not meet the definition of a “primary form” as set forth in Note 3 to Chapter 40, HTSUS, and because it is not described by the terms “plates”, “sheets”, or “strip” in Note 9 to Chapter 40, classification in headings 4001 and 4005 is precluded. Classification of the product will therefore be in heading 4006, HTSUS.
The applicable subheading for the unvulcanized gutta-percha cord will be 4006.90.5000, HTSUS, which provides for Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber: Other: Other. The rate of duty will be 2.7 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected], or by visiting their website at www.epa.gov.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division