The tariff classification of plastic O-rings from Germany

N253903 June 24, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4510 Mr. Sebastian Eich Aventis Atlantic Partners LLC 245 N. Highland Ave NE Suite 230-102 Atlanta, GA 30307 RE: The tariff classification of plastic O-rings from Germany Dear Mr. Eich: In your letter dated May 14, 2014, on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. The submitted illustrations depict three items that are identified as O-rings that are used in solenoid valves. The items are further identified as follows: 2.01 O-ring 4.5 x 1.3 – Part Number 16543 001. 2.02 O-ring 6 x 1.3 – Part Number 16544 001. 2.03 O-ring 14 x 1.5 – Part Number 16419 001 You have suggested that these items are correctly classified in subheading 4016.93.5010. However, we do not agree that these items are correctly classified in the subheading that you have suggested. Although you originally identified the material composition of these items as being of rubber, you have now informed us that the O-rings are made of a copolymer of ethylene and acrylic, which are both plastics. The applicable subheading for Part Number 16543 001, Part Number 16544 001 and Part Number 16419 001 will be 3926.90.4510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: gaskets, washers and other seals…O-rings. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division