CLA-2-40:OT:RR:NC:N1:119
Bo Ram Kim
Yooil Rubber Co., Ltd.
152 Jangansandan-ro
Jangan-eup, Gijang-gun
Busan
ASI|KR|KS012|PUSAN
South Korea
RE: The tariff classification of a body seal from Korea
Dear Mr. Kim:
In your letter dated January 12, 2018 you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office.
The product to be imported, referred to as a Body Seal (Body Side w/Strip) and identified by Item Code 808322006R, is a car door seal. This endless seal, which does not have a uniform cross-section throughout its entirety, is comprised of rubber stripping constructed of both compact EPDM and cellular EPDM, a steel reinforcing component, and an adhesive polyethylene film. Based on the information provided, the body seal is mounted along the frame of the car door to absorb impact from opening and closing and to prevent foreign matter from entering. It is the rubber portion of the body seal that imparts the essential character to this composite good.
You suggest classification of the subject product in subheading 4016.93, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: Other: Gaskets, washers and other seals and cite NY A81113, dated April 3, 1996, in support of your position. Although the rubber articles classified in that ruling are similar to the instant product, they were comprised entirely of compact rubber. Historically, similar items, when comprised of both compact and cellular rubbers, have been classified under a cellular rubber provision. After examination of the sample provided, we find that it is the cellular portion of the seal that plays the most significant role in the product’s functioning, as it appears to be that which is not only absorbing vibration, but also providing protection against outside elements. As such, the applicable subheading for the body seal will be 4016.10.0000, HTSUS, which provides for Other articles of vulcanized rubber other than hard rubber: Of cellular rubber. The rate of duty will be 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division