CLA-2-40:RR:NC:SP:221 I83804
Mr. Robert J. Resetar
Porsche Cars North America, Inc
980 Hammond Drive, Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of shock absorber boots from Germany.
Dear Mr. Resetar:
In your letter dated June 21, 2002, you requested a tariff classification ruling.
Descriptive literature was provided with your letter. The shock absorber boots are composed of neoprene rubber. The boot is designed to slide over the top of a shock absorber, and functions to seal out any contaminants, such as water or dirt, from coming in contact with the shock piston.
You suggest classification in subheading 4016.93.1050, which provides for gaskets, washers and other seals of vulcanized rubber other than hard rubber. Headquarters has addressed the classification of similar rubber boots in HQ 951279 of July 22, 1992, and has ruled that such boots designed to prevent the entry of water and dirt are not seals.
The applicable subheading for the shock absorber boot will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division