CLA-2-40:S:N:N3G:221 872179

Mr. Michael Alders
Alders Bearing International
5812 Hollis Street
Emeryville, CA 94608

RE: The tariff classification of lip seals from Taiwan.

Dear Mr. Alders:

In your letter dated February 24, 1992, you requested a tariff classification ruling.

The seals range in size from an internal diameter of .375 inch to 7 inches. The widths range from .25 inch to .625 inch. The sealing lip is made of nitrile rubber, vulcanized onto a steel outer casing. The percentage of rubber in the seal ranges from 35 to 60 percent, with steel being the only other component. Some of the casings will incorporate a garter spring inside to assure the proper tension on the rubber lip. You indicate that the seals will be used as parts of wheel bearings, hydraulic pumps, hydraulic cylinders, industrial wheels, and in various types of machinery. The applicable subheading for the lip seals will be 4016.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber...gaskets, washers and other seals. The rate of duty will be 3.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport