CLA-2-39:OT:RR:NC:SP:221
Ms. Davinia Vasconcelos
RCP Inc.
2891 Langstaff Road
Concord, Ontario, Canada L4K 4Z2
RE: The tariff classification of a brake washer from China.
Dear Ms. Vasconcelos:
In your letter dated August 29, 2008, you requested a tariff classification ruling.
The sample, Part #21869, is a brake washer composed of vulcanized fiber. The washer measures approximately 1 1/4 inches in outer diameter, 1/2 inch in inner diameter and 1/8 inch in thickness. The sample is being retained in this office.
You suggest classification in subheading 4823.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaskets, washers and other seals of paper, paperboard, cellulose wadding and webs of cellulose fibers. The brake washers are composed of vulcanized fiber, a rigid material derived from cellulose. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Chapter 39 legal note 1 states, “Throughout the tariff schedule, any reference to ‘plastics’ also includes vulcanized fiber.”
The applicable subheading for the brake washer, Part #21869, will be 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals. The rate of duty will be 3.5 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