The tariff classification of EPDM rubber mug from China

N326783 June 28, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 4016.99.0500, 9903.88.15 Maria Gomez Bob Barker Company Inc. 7925 Purfoy Rd. Fuquay-Varina, North Carolina 27526 RE: The tariff classification of EPDM rubber mug from China Dear Ms. Gomez: In your letter dated June 23, 2022, you requested a tariff classification ruling. The product, referred to as KT-FL-MUG, is described as a mug composed of thermoplastic vulcanizate. Thermoplastic vulcanizate consists of ethylene-propylene-nonconjugated diene rubber (EPDM) crosslinked with a small percentage of polypropylene. The applicable subheading for the EPDM rubber mug will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber:other: household articles not elsewhere specified or included. The general rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4016.99.0500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4016.99.0500, 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 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division