N365027

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365027 September 24, 2026 CLA-2-40:OT:RR:NC:N3 135 CATEGORY: Classification TARIFF NO.: 4014.90.1000 Bjorn Ahlberg Miller Manufacturing Company 1400 West 13th St Glencoe, MN 55336 RE: The tariff classification of vulcanized rubber livestock feeding nipples from India Dear Mr. Ahlberg: In your letter dated September 11, 2026, you requested a tariff classification ruling. The products under consideration are vulcanized rubber livestock feeding nipples identified as Components 1002710 and 1002711. Component 1002710 is a vulcanized rubber lamb nipple. The flange diameter on the bottom is 2.35 inches, and the overall height of the nipple is 2.65 inches. The tip is cut in a cross pattern to allow liquid to flow under suction. Component 1002711 is a vulcanized rubber calf nipple. The flange diameter on the bottom is 2.35 inches, and the overall height of the nipple is 3.00 inches. The tip is cut in a cross pattern to allow liquid to flow under suction. Both components are imported in bulk in a clear plastic bag inside a carton box containing 1,500 pieces each. After importation, each nipple will be repackaged in a retail bag as an individual replacement nipple for a Farm Babies™ nursing bottle or repackaged in a retail bag with a Farm Babies™ nursing bottle and a screw cap as a complete nursing bottle. For the purpose of tariff classification, the feeding nursing nipples are considered hygienic articles. The applicable subheading for the vulcanized rubber livestock feeding nipples will be 4014.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: Other: Nursing nipples.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Fei Chen at fei.chen@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Fei Chen at fei.chen@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division