The tariff classification of plastic caps.

N038677 October 15, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Robert McIntyre Beckman Coulter Inc. 200 S. Kraemer Blvd. W-235 Brea, CA 92821 RE: The tariff classification of plastic caps. Dear Mr. McIntyre: In your letter dated September 16, 2008, you requested a tariff classification ruling. Diagrams were provided with your letter. The caps are composed of silicone. The caps are designed to cover the opening of reagent cartridges. The cap allows the reagent to be extracted as needed. You describe silicone as a rubber material. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS), describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not cross-linkable with sulfur, and thus articles of silicone are classifiable as plastics, not rubber, for tariff purposes. You note that the caps are used with clinical chemistry instruments and suggest classification in heading 9027, which provides for instruments and apparatus for physical or chemical analysis and parts and accessories thereof. Additional U.S Rule of Interpretation 1(c) to the HTSUS states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. The caps are specifically provided for in heading 3923. The applicable subheading for the plastic caps will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. You did not inidate the country of origin in your letter. The rate of duty shown above is the rate applicable to the subject merchandise when it is made in a country with which the United States has Normal Trade Relations. 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