N334659 N3 Ruling Active

The tariff classification of a polytetrafluoroethylene plug from Japan

Issued August 15, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The product under consideration is referred to as item 155, incorporated into Part 99C55497-103. The item is a plug composed of polytetrafluoroethylene.

CBP rationale

The applicable subheading for the plug will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.

Full text

N334659 August 15, 2023 CLA-2-39:OT:RR:NC:N:5:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Joseph Lovegrn Shimadzu Precision Instruments, Inc. 3645 N. Lakewood Blvd. Long Beach, CA 90808 RE:  The tariff classification of a polytetrafluoroethylene plug from Japan Dear Mr. Lovegrn: In your letter dated August 1, 2023, you requested a tariff classification ruling. The product under consideration is referred to as item 155, incorporated into Part 99C55497-103.  The item is a plug composed of polytetrafluoroethylene.  You state that the plug is designed to close the hole in the associated cap. The applicable subheading for the plug will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.  The general rate of duty is 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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