CLA-2-84:OT:RR:NC:N1:102
Ms. Jini Koh
Crowell & Moring LLP
1001 Pennsylvania Ave. NW
Washington, DC 20004
RE: The tariff classification of a water pump gasket from Japan.
Dear Ms. Koh:
In your letter dated January 23, 2013 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. A product specification sheet was included with your submission.
The article under consideration is identified as an automotive gasket, part number 16124-46030. You indicate that the gasket is solely designed for use in an automotive water pump and acts as a seal between the water pump body and the suction body.
The gasket/seal is said to be made entirely of vulcanized vinyl methyl silicone, which you describe as rubber, and you suggest classification in subheading 4016.93 of the Harmonized Tariff Schedule of the United States (HTSUS), as other articles of vulcanized rubber…gaskets, washers and other seals. 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, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. This silicone formulation is not unsaturated, and therefore does not meet the tariff definition of synthetic rubber. It is considered to be of plastics rather than rubber for tariff classification purposes. As such, subheading 4016.93, HTSUS, is not applicable.
Based on the information provided, this office finds that the subject gasket is part of the water pump. Such pumps are classified in subheading 8413.30.90, HTSUS, which provides for fuel, lubricating or cooling medium pumps for internal combustion piston engines.
The applicable subheading for the water pump gasket will be 8413.91.9010, HTSUS, which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof, parts, of pumps, other, of subheading 8413.30.90. The rate of duty is free.
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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division