CLA-2-40:OT:RR:NC:N4:421
Ms. Nicole Jenkins
Crowell & Moring LLP
1001 Pennsylvania Avenue NW
Washington, DC 20009
RE: The tariff classification of rubber master cylinder cup seals from Japan
Dear Ms. Jenkins:
In your letter dated June 25, 2010, on behalf of Aisin Holdings of America, Inc., you requested a tariff classification ruling.
Parts 90947-01267, 132291-12040, 132291-13010 and 132291-32040 are described as master cylinder cups. The cups are circular rings made of EPDM (ethylene propylene diene monomer) rubber with grooves on one side that are suitable for use with the brake booster of a motor vehicle. The brake booster contains, among other parts, a master cylinder that is separated into two chambers by a primary piston and secondary piston. The pistons and cylinder generate hydraulic pressure to distribute brake fluid to the vehicle’s brakes. The cups are integral components in helping to create the hydraulic pressure in the cylinder by providing a tight seal between pistons, the master cylinder bore and the compensating port.
You note the importance of the sealing functions provided by the master cylinder cups to the effectiveness of the brake booster and suggest classification as parts of hydraulic fluid power pumps in subheading 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS). Heading 8413 is included within Section XVI of the HTSUS, and is subject to the legal notes to that Section. Section XVI legal note 1 excludes “other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016)” from classification in any of the provisions of the Section. The EPDM cups are articles of a kind used in machinery or for other technical uses of vulcanized rubber other than hard rubber that are provided for in heading 4016 and therefore are precluded from classification in any of the provisions of Section XVI, including heading 8413.
The applicable subheading for the EPDM master cylinder cup seals, parts 90947-01267, 132291-12040, 132291-13010 and 132291-32040, will be 4016.93.1050, 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