The tariff classification of rubber dust boots from India.

NY 864606 July 18, 1991 CLA-2-40:S:N:N3G:221 864606 CATEGORY: Classification TARIFF NO.: 4016.99.5050 Mr. Paul Drews Paul Drews Associates, Inc. 103 Jamaica Street Tiburon, CA 94920-1008 RE: The tariff classification of rubber dust boots from India. Dear Mr. Drews: In your letter dated June 18, 1991, you requested a tariff classification ruling. The rubber dust boots are used to keep dirt, water and other foreign matter out of spring brake actuator assemblies that are used on trucks and buses that have air brakes. Two types of dust boots will be imported. Model number 11M010 is composed of EPDM synthetic rubber and model number 40M010 is composed of neoprene synthetic rubber. The applicable subheading for the dust boots will be 4016.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 4016.99.5050, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport