CLA-2-39:RR:NC:TP:221 A81876

Mr. Sean K. Scarbrough
Scarbrough International
10841 Ambassador Dr.
Kansas City, MO 64153

RE: The tariff classification of a taillamp rubber boot, a rubber master cylinder access plug and rubber rear cab mount assembly from Taiwan.

Dear Mr. Scarbrough:

In your letter dated March 6, 1996, on behalf of Chevy Duty, you requested a tariff classification ruling.

Three samples were submitted. All are for use in motor vehicles. The taillamp rubber boot (TLRB-47), which is composed of EPDM rubber, provides a covering for the taillamp wiring. The master cylinder access plug (MCAP-47) is composed of EPDM rubber and steel. It is used to fill a hole in the cab floor. The rear cab mount assembly (RCMA-55) is composed of natural rubber. It provides a cushion between the cab floor and the truck frame. The applicable subheading for the taillamp 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. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the rear cab mount assembly will be 4016.99.3000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other, of natural rubber, vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the master cylinder access plug will be 4016.99.1500, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other, caps, lids, seals, stoppers and other closures. The rate of duty will be 4.3 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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division