CLA-2-40:RR:NC:SP:221 D82862

Ms. Kathy Young
DAA Draeximaier Automotive of America LLC
215 Parkway East, Suite 150
P.O. Box 1345
Duncan, SC 29334

RE: The tariff classification of adhesive backed foamed rubber inserts from Germany.

Dear Ms. Young:

In your letter dated September 23, 1998, you requested a tariff classification ruling.

The sample submitted with your letter is described as a rubber insert for an automotive door handle. The insert is a curved, flat shape, approximately 1/16 inch in thickness, 10 1/2 inches in length, and one inch in width through most of its length, widening to 2 1/4 inches in width at one end. The shape has one adhesive surface which is protected with a peel-off paper backing. The insert is made of cellular neoprene rubber. The insert is designed to be inserted into a door handle, which is then attached to the door panel.

You request classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. Legal note 2(a) to Section XVII of the HTS precludes from classification in any of the headings of chapters 86 through 89 articles made of vulcanized rubber other than hard rubber which are provided for in heading 4016, HTS.

The applicable subheading for the neoprene automotive door handle insert will be 4016.10.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be 0.8 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division