CLA-2-84:OT:RR:NC:N1:106

Vicki Roye, Kuehne Nagel Brokerage Manager
Kuehne Nagel Memphis Branch
4985 Outland Center Drive
Memphis, TN 38118

RE: The tariff classification of a Radial Shaft Seal from Taiwan

Dear Ms. Roye:

In your letter dated July 07, 2011 you requested a tariff classification ruling on behalf of Mahle Clevite Inc. of Olive Branch, MS. A sample was sent with your request.

The item under consideration has been identified as a Radial Shaft Seal, which is installed around rotating shaft to seal engine lubricating fluids inside internal combustion engine. It consists of a rigid steel support encapsulated with elastomeric compound with garter spring.

The applicable subheading for the Radial Shaft Seal will be 8409.91.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading 8701.20, or heading 8702, 8703, or 8704: other: other.” The general rate of duty will be 2.5 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 Matthew Sullivan at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division