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NY D80078

July 30, 1998

CLA-2-39:RR:NC:SP:221 D80078


TARIFF NO.: 3923.50.0000

Mr. Ed Jordan

Expeditors International of Washington, Inc.

601 North Nash Street

El Segundo, CA 90245

RE: The tariff classification of silicone caps and plugs from China.

Dear Mr. Jordan:

In your letter dated July 8, 1998, on behalf of Shercon Inc., you requested a tariff classification ruling.

You have included samples of five products. Model UP 1010-4 is a cylindrically shaped plug approximately 16 mm in length, tapering from 5 mm to 1.5 mm in diameter. Model SPP 23 is a cylindrically shaped plug approximately 32 mm in length, tapering from 5 mm to 2.5 mm in diameter. Model SC 125S is a cylindrically shaped hollow cap, approximately 28 mm in length and 6 mm in diameter. Model UP 12-04 is a cylindrically shaped plug, approximately 28 mm long, tapering from 63 mm to 53 mm in diameter. Model SC 2000 is a cylindrically shaped hollow cap, approximately 80 mm in length and 53 mm in diameter.

The caps and plugs are made of silicone, which you describe as rubber. Note 4 to Chapter 40, HTSUSA, 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. Silicone is not cross-linkable with sulfur, and thus is not considered to be rubber for tariff classification purposes.

The applicable subheading for the silicone plugs and caps will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem.

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 212-466-5580.


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