CLA-2-39:OT:RR:NC:N:5:137

Joseph Lovegrn
Shimadzu Precision Instruments, Inc.
3645 N. Lakewood Blvd. Long Beach, CA 90808

RE:  The tariff classification of a polytetrafluoroethylene plug from Japan

Dear Mr. Lovegrn:

In your letter dated August 1, 2023, you requested a tariff classification ruling.

The product under consideration is referred to as item 155, incorporated into Part 99C55497-103.  The item is a plug composed of polytetrafluoroethylene.  You state that the plug is designed to close the hole in the associated cap.

The applicable subheading for the plug will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.  The general rate of duty is 5.3 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 at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division