The tariff classification of a plastic gasket from China.

N325536 May 5, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.4590; 9903.88.03 Ms. Chandanie J. Gunathilake Watertite Products, Inc. dba IPS Corporation 500 Distribution Parkway Collierville, TN 38017 RE: The tariff classification of a plastic gasket from China. Dear Ms. Gunathilake: In your letter dated April 19, 2022, you requested a tariff classification ruling. An image and product specifications were submitted in lieu of a sample. The product under consideration is described as the “Washer Bathwaste Overflow Sponge (foam gasket plastic),” item number 59516. This gasket fits between the overflow elbow and the tub. When secured to the tub wall with a locking washer, it provides a watertight seal around the bathtub overflow pipe to prevent bathtub drain leaks. Per your submission, this component is made wholly of ethylene-vinyl acetate (EVA) plastic. You suggested classification in subheading 4016.96.5050, Harmonized Tariff Schedule of the United States (HTSUS), but as this article is made of plastic and not rubber, it would be classified in chapter 39 as an article of plastic rather than within chapter 40, which provides for rubber and articles thereof. The applicable subheading for the “Washer Bathwaste Overflow Sponge (foam gasket plastic),” item number 59516, will be 3926.90.4590, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [g]askets, washers and other seals: [o]ther.” The column one, general rate of duty is 3.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.4590, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.90.4590, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division