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N032696 N0 Ruling Active

The tariff classification of washers, rings and insulation sleeves from various countries of the European Union.

Issued July 25, 2008 by U.S. Customs and Border Protection.

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N0 N032696 (July 25, 2008)

Tariff classification

HTS codes: 3926.90.4590, 3926.90.9980

Headings: 3926

Product description

The products in series 003 are washers made of nylon, polyethylene or polyvinyl chloride (PVC) plastics. The products in series 007 are finishing washers made of nylon plastic designed for countersunk screw heads. The products in series 006-R are cap rings made of nylon plastic. The products in series 011 are quick locking rings, fixing rings and retaining rings made of polyoxymethylene (POM) plastic. The products in series 018 are insulation sleeves made of nylon plastic. The samples are being returned as you requested. You suggest classification in heading 8546 of the Harmonized Tariff Schedule of the United States (HTSUS) for the cap rings in series 006-R, for the finishing washers in series 007 and for the locking, fixing and retaining rings in series 011. Heading 8546 provides for insulators used to fix, support or guide electric current conductors while at the same insulating them from each other. These items do not act as conductors, nor are they used in this fashion. Therefore, they do not fit within heading 8546.

CBP rationale

The applicable subheading for the washers in series 003 and the finishing washers in series 007 will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…gaskets, washers and other seals, other. The applicable subheading for the cap rings in series 006-R, the quick locking, fixing and retaining rings in series 011 and the insulation sleeves in series 018 will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.

Full text

N032696 July 25, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.4590; 3926.90.9980 Mr. Stuart Buckley Filtrona PLC Avebury House 201-249 Avebury Boulevard Central Milton Keynes MK9 1AY, United Kingdom RE: The tariff classification of washers, rings and insulation sleeves from various countries of the European Union. Dear Mr. Buckley: In your letter dated July 2, 2008, you requested a tariff classification ruling. Representative samples from various groups of products were provided with your letter. The products in series 003 are washers made of nylon, polyethylene or polyvinyl chloride (PVC) plastics. The products in series 007 are finishing washers made of nylon plastic designed for countersunk screw heads. The products in series 006-R are cap rings made of nylon plastic. The products in series 011 are quick locking rings, fixing rings and retaining rings made of polyoxymethylene (POM) plastic. The products in series 018 are insulation sleeves made of nylon plastic. The samples are being returned as you requested. You suggest classification in heading 8546 of the Harmonized Tariff Schedule of the United States (HTSUS) for the cap rings in series 006-R, for the finishing washers in series 007 and for the locking, fixing and retaining rings in series 011. Heading 8546 provides for insulators used to fix, support or guide electric current conductors while at the same insulating them from each other. These items do not act as conductors, nor are they used in this fashion. Therefore, they do not fit within heading 8546. The applicable subheading for the washers in series 003 and the finishing washers in series 007 will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…gaskets, washers and other seals, other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the cap rings in series 006-R, the quick locking, fixing and retaining rings in series 011 and the insulation sleeves in series 018 will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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