N299477 N2 Ruling Active

The tariff classification of Rubber Syringe Plungers from Germany, Japan, France, Ireland, or Singapore.

Issued August 8, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4016.99.6050

Headings: 4016

Product description

The subject products are Rubber Syringe Plungers (also known as Pistons). You indicate that the plungers are made of a non-cellular halobutyl rubber. They do not serve a function as a cap. In your original request letter

CBP rationale

The applicable subheading for the Rubber Syringe Plungers will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber, other than hard rubber: Other: Other: Other: Other: Other: Other.

Full text

N299477 August 8, 2018 CLA-2-40:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Ms. Susan M. Haertling West Pharmaceutical Services, Inc. 530 Herman O. West Drive Exton, PA 19341 RE: The tariff classification of Rubber Syringe Plungers from Germany, Japan, France, Ireland, or Singapore. Dear Ms. Haertling: In your letter dated July 24, 2018, you requested a tariff classification ruling. The subject products are Rubber Syringe Plungers (also known as Pistons). You indicate that the plungers are made of a non-cellular halobutyl rubber. They do not serve a function as a cap. In your original request letter you suggested classification in Heading 9018. We disagree with that suggestion. Note 1 (a) to chapter 90 precludes “Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016) … .” Therefore, the rubber syringe plunger heads will be excluded, from Heading 9018, HTSUS, by the application of the cited Chapter Note. The applicable subheading for the Rubber Syringe Plungers will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber, other than hard rubber: Other: Other: Other: Other: Other: Other. The rate of duty will be 2.5 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 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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