CLA-2-39:OT:RR:NC:N4:421
Ms. Carla Roberts
Freudenberg-NOK General Partnership
11617 State Route 13
Milan, OH 44846
RE: The tariff classification of an oil seal from Korea
Dear Ms. Roberts:
In your letter dated May 1, 2013, you requested a tariff classification ruling.
Photographs were provided with your letter. Item 21443-38010 is an oil seal designed to retain fluids or oils and to prohibit the intrusion of foreign materials. The seal will be used primarily in motor vehicle axles. The seal consists of a metal case and spring covered with Viton®, a fluoroelastomer. The Viton component performs the sealing function.
You describe Viton as a rubber material. Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Viton does not meet this test and is thus considered to be of plastics, not of rubber, for tariff purposes.
The applicable subheading for the Viton oil seal, item 21443-38010, will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: gaskets, washers and other seals, other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division