CLA-2-40:OT:RR:E:NC:SP:221
Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90745
RE: The tariff classification of a gasket from Japan.
Dear Ms. Bacani:
In your letter dated October 19, 2007, you requested a tariff classification ruling.
A photograph was provided with your letter. The engine oil cooler tube gasket (Part Number MR464563, part number code 04328) is a gasket designed to be attached to the engine oil cooler and connecting feed line in an automobile to prevent oil leakage. The gasket is made of iron with EPDM rubber in the middle.
You suggest classification in heading 7326 of the Harmonized Tariff Schedule, which provides for other articles of iron or steel. However, the essential character of the seal is imparted by the rubber component which performs the sealing function.
The applicable subheading for the gasket will be 4016.93.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: gaskets, washers and other seals: of a kind used in the automotive goods of chapter 87, other. The 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division