The tariff classification of toilet tank base seals from China

N012042 June 8, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.4590 Ms. Frances Y. Wing Toto U.S.A., Inc. 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of toilet tank base seals from China Dear Ms. Wing: In your letter dated May 25, 2007, you requested a tariff classification ruling. The sample submitted with your letter is described as a toilet tank base seal, item NR 90015. The seal is ring shaped with a threaded inner opening. The seal is molded of ABS plastic and measures 3¼ inches in outside diameter and 2¼ inches in inside diameter. It is designed to fit the bottom part of a toilet tank. The applicable subheading for the toilet tank base seals will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…gaskets, washers and other seals, other. The rate of duty will be 3.5 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division