CLA-2-40:OT:RR:NC:N1:119
Mr. Boram 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 “Weather Strip Hood” from Korea
Dear Mr. Kim:
In your letter dated June 11, 2018, you requested a tariff classification ruling.
The subject product is called a Weather Strip Hood. The item number of the product is 94550172. You indicate that it is a strip that can be mounted to the underside of an automobile hood (bonnet) to prevent rain water from entering. You provided a sample of the product at our request. You state that it is made of cellular rubber (EPDM), and dense rubber (EPDM), with the cellular rubber constituting the majority of the rubber content. The product has hard plastic clips which are pressed into place in the hood to secure it. You suggest classification of the subject product in subheading 4016.93, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
In your letter, you cite NY A81113, dated April 3, 1996, in support of your position. In NY Ruling N293391, which discussed a smiliar issue and referenced A81113, it is indicated that:
“The rubber articles classified in that ruling 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 products function. The cellular component assists in absorbing vibration, providing protection against outside elements. In addition, the cellular component allows the ends to stretch and contract to facilitate a tighter seal.
The applicable subheading for the Weather Strip Hood 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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division