CLA-2-39:OT:RR:NC:N1:137
Sheri G. Lawson
Wilson International Inc.
160 Wales Avenue, Suite 100
Tonawanda, New York 14150
RE: The tariff classification of tapered silicone plugs from China
Dear Ms. Lawson:
In your letter dated May 27, 2021 you requested a tariff classification ruling on behalf of your client, RS Technologies, Inc.
The product under consideration is referred to as a tapered silicone hole plug. Photos were submitted of this product in lieu of samples. You indicate that the plugs will be imported in a variety of sizes ranging from 9/16” to 1 ¼”. The plugs are manufactured from natural silicone. They will be sold to utility and communication providers for use in composite fiberglass utility poles. When utility poles are manufactured standard holes are drilled to allow for the insertion of pole steps. All of the holes may not be utilized, therefore the silicone hole plugs are included with the poles to allow for these holes to be plugged until needed. They are also sold to customers for use on previously installed poles. The silicone plugs offer a flexible fit for the holes as well as resistance to high temperatures in case a pole is subject to fire.
In your letter you describe silicone as a rubber material and suggest classification in 4016.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other articles of vulcanized rubber other than hard rubber: other: caps, lids, seals stoppers and other closures. We disagree. Classification of merchandise under the 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.
The applicable subheading for the tapered silicone plugs will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.50.0000, 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 3923.50.0000, 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