Ms. Lauren Benway
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of fasteners, a gasket, a drain plug and a magnet from Taiwan
Dear Ms. Benway:
In your letter dated August 9, 2017, you requested a tariff classification ruling on behalf of Marli Manufacturing. The submitted samples will be retained by this office.
The products under consideration are five articles used in the automobile industry.
Product number 44-06 is a hex head cap screw made of medium carbon steel. It has a fully threaded shank and a washer face. Although specific dimensions have not been provided, measurement with a caliper determines the shank to exceed 6 mm in diameter. You indicate that it has general applications throughout the vehicle.
Product number 85-68, described as an “exhaust manifold bolt,” is an indented hex flange shoulder bolt, M8 x 1.25, made of medium carbon steel that serves to mount the catalytic convertor to the exhaust system. Specifically, it fastens the exhaust pipes to the exhaust headers. You indicate that the bolt is used in conjunction with a spring (not included) and a nut (not included) to allow flex and protect the converter from the shock of the road.
Consideration was given to classifying product numbers 44-06 and 85-68 as bolts in subheading 7318.15.2065, Harmonized Tariff Schedule of the United States (HTSUS), as you proposed. However, after consulting ANSI/ASME Standard B18.2.1 and reviewing the features of these fasteners in relation to the criteria, product numbers 44-06 and 85-68 are determined to be screws, greater than 6 mm in diameter.
The applicable subheading for product number 44-06 (hex head cap screw) will be 7318.15.8066, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other screws and bolts, whether or not with their nuts or washers: other: having shanks or threads with a diameter of 6 mm or more: other: other: with hexagonal heads: other: cap screws. The duty rate will be 8.5% ad valorem.
The applicable subheading for product number 85-68 (exhaust manifold bolt) will be 7318.15.8069, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other screws and bolts, whether or not with their nuts or washers: other: having shanks or threads with a diameter of 6 mm or more: other: other: with hexagonal heads: other: other. The duty rate will be 8.5% ad valorem.
Product number 74-08 is an oil drain plug gasket made of metal and rubber. It works with an oil drain plug (not included) to seal the oil pan.
You propose classification of the metal/rubber oil drain plug gasket in subheading 4016.93.1050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers, and other seals: of a kind used in the automotive goods of chapter 87: other. However, based on the sample and the information provided, the rubber content is minimal in relation to the metal and does not impart the essential character to this product.
The applicable subheading for product number 74-08 (oil drain plug gasket) will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Product number 80-39 is an oil drain plug, which serves as a plug for the oil pan within an automotive engine. It is installed either by hand or with a 3/8 drive into mating grooves that lock the plug into place in the pan. The main function the plug is to seal the oil pan of the engine, and to facilitate the draining and the changing of the engine oil. It consists of 96.43 % polyamide body and 3.57% rubber washer. You state in your request that part 80-39 can be used either with spark ignited or diesel engines.
You suggested classification of the oil drain plug in subheading 8708.99.6890, HTSUS. This office disagrees. It is a long-standing classification principle that “a part of [a] particular part is more specifically provided for as a part of the part than as a part of the whole.” C.F. Liebert v. United States, 287 F. Supp. 1009 (1968). The plug under review is an internal component of the engine within a vehicle. Therefore, the plug is more immediately a part of the engine than a part of an entire vehicle.
The applicable subheading for part number 80-39 (oil drain plug) will be 8409.99.9190, HTSUS, which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: other: other: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: other.” The general rate of duty will be 2.5%.
Part number MA-3010 disk magnet is a ceramic (ferrite) magnet primarily composed of iron oxide.
The applicable subheading for part number MA-3010 (disk magnet) will be 8505.11.0030, HTSUS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal: ceramic. The general rate of duty will be 2.1 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 https://hts.usitc.gov/current.
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 Barbara Kaiser at email@example.com.
Steven A. Mack
National Commodity Specialist Division