CLA-2-39:OT:RR:NC:N4:421
Mr. Donald S. Simpson
OHL International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a shaft seal from Mexico
Dear Mr. Simpson:
In your letter dated December 21, 2010, on behalf of SKF USA Inc., you requested a tariff classification ruling.
The sample submitted with your request is identified as a unitized PTFE radial shaft seal. The seal measures approximately 6 inches in inner diameter and 7 ½ inches in outer diameter. It is constructed of a metal base with a sealing element made of polytetrafluoroethylene (PTFE) plastic. The PTFE sealing component imparts the essential character. You indicate that the seals may be used as shaft seals in engines or in various applications for trucks, tractors, buses, bulldozers and boats. Although the shafts may be connected to engines to transmit power, the shafts are not parts of the engine, so the seals for those shafts cannot be considered to be parts of the engines.
The applicable subheading for the PTFE radial shaft seals will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…gaskets, washers and other seals…other. The general 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