CLA-2-40:OT:RR:NC:N1.137
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 “Strip Rear Door Garnish” from Korea
Dear Mr. Kim:
In your letter dated February 19, 2019, you requested a tariff classification ruling.
The subject product is called a “Strip Rear Door Garnish,” identified by Item Code 87773-S1000. You note that it is a rubber strip with some holes that will be mounted under the car door to prevent the shock and vibration when the door is opened and closed. It will also block foreign matter from the road surface. The item is composed of a combination of cellular and compact vulcanized ethylene propylene diene monomer (EPDM) rubber.
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. In NY Ruling, N293391, which discussed a similar 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.”
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.
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 general 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division