The tariff classification of alarm stand parts from China

N230119 September 5, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Adam Printz Distil Union 161 King Street, Unit B Charleston, SC 29401 RE: The tariff classification of alarm stand parts from China Dear Mr. Printz: In your letter dated August 8, 2012, you requested a tariff classification ruling. The descriptive literature included with your request illustrates five parts that will be used in the manufacture of an alarm stand for a smart phone. After importation the parts will be assembled, along with wooden parts manufactured in the United States, to form a three sided stand that a phone can be inserted into so that the phone resembles and functions as an alarm clock when put in the appropriate mode. Four of the parts are made of silicone while one is made of ABS (acrylonitrile-butadiene-styrene) plastic resin. The silicone components include a snooze bar, a hole insert, a bottom insert and a bottom pad. The bottom pad is a flat rectangular pad that has an adhesive backing. The ABS component is an upper insert. You describe the parts that are made of silicone as being made of silicone “rubber.” 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 is considered to be of plastics and not of rubber for tariff classification purposes. The applicable subheading for the adhesive backed flat silicone pad will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the silicone snooze bar, hole insert and bottom insert and the ABS upper insert will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 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 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, Thomas J. Russo Director National Commodity Specialist Division