CLA-2-39:RR:NC:SP:221 I84614

Ms. Lisa Holland
Hellmann Worldwide Logistics, Inc.
7280 Alum Creek Drive
Suites A-D
Columbus, OH 43217

RE: The tariff classification of silicone o-rings from Japan.

Dear Ms. Holland:

In your letter dated July 26, 2002, on behalf of Weastec Inc., you requested a tariff classification ruling.

The sample submitted with your request is an o-ring made of silicone, item G02865. It is intended for use in a Honda automobile. Though you describe the component material as rubber, silicone does not meet the definition of synthetic rubber as described in Note 4 (a) to Chapter 40 of the HTS, and is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested.

The applicable subheading for the silicone o-ring will be 3926.90.4510, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: gaskets, washers, and other seals: o-rings. The general rate of duty will be 3.5 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