CLA-2-40:OT:RR:NC:N1:137
Richard Meggison
South Florida Stairs
2019 Corporate Drive
Boynton Beach, Florida 33426
RE: The tariff classification of an ethylene propylene nonconjugated diene (EPDM) rubber gasket from China
Dear Mr. Meggison:
In your letter dated April 3, 2021 you requested a tariff classification ruling.
The product under consideration is described as a gasket. The gasket is an extruded profile shape, composed of vulcanized, cellular EPDM. You state that it will be imported in rolls. It is used in the glass railing and stair industries. The gasket is in place to keep water out of the glass railing system.
The applicable subheading for the EPDM rubber gasket will be 4008.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods, and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: other: other: profile shapes. The general rate of duty will be 3.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4008.19.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4008.19.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division