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N280752 N2 Ruling Active

The tariff classification of a rubber plug from South Korea

Issued December 1, 2016 by U.S. Customs and Border Protection.

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N2 N280752 (December 1, 2016)

Tariff classification

HTS codes: 4016.99.1500

Headings: 4016

Product description

The product under consideration, identified as item code 17313-20000, is a circular plug for use in automobiles. Composed of ethylene propylene diene monomer (EPDM) synthetic rubber, this plug is designed to seal holes in the floor panel to prevent water leaks.

CBP rationale

The applicable subheading for the rubber plug will be 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.

Full text

N280752 December 1, 2016 CLA-2-40:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 4016.99.1500 Bo Ram Kim Yooil Rubber Co., Ltd. 152 Jangansandan-ro Jangan-eup Gijang-gun, Busan South Korea RE: The tariff classification of a rubber plug from South Korea Dear Ms. Kim: In your letter dated November 1, 2016, you requested a tariff classification ruling. The product under consideration, identified as item code 17313-20000, is a circular plug for use in automobiles. Composed of ethylene propylene diene monomer (EPDM) synthetic rubber, this plug is designed to seal holes in the floor panel to prevent water leaks. The applicable subheading for the rubber plug will be 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. The rate of duty will be 2.7 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 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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