Master Cylinder Synthetic Rubber Dust Boots from India

HQ 951976 July 22, 1992 CLA-2 CO:R:C:F 951976 ALS CATEGORY: Classification TARIFF NO.: 4016.99.5050 Mr. Paul Drews President Paul Drews Associates, Inc. 103 Jamaica Street Tiburon, CA 94920-1008 RE: Master Cylinder Synthetic Rubber Dust Boots from India Dear Mr. Drews: This is in reference to your letter of April 27, 1992, to our New York office concerning a grommet and a auxiliary brake cylinder dust boot, each made of SBR rubber. That portion of your inquiry concerning the grommet has already be answered. The remaining portion of your letter concerning the auxiliary brake cylinder dust boot and the sample thereof you provided have been referred to this office for further consideration. FACTS: The article under consideration is a dust boot labelled master cylinder MPD-87779 which is made of SBR synthetic rubber. It is soft and pliable. The purposes of the boot, which is bell- shaped, is to keep water and dirt away from the seal on an auxiliary brake cylinder of the type used on trailers. ISSUE: What is the classification of synthetic rubber dust boot, labelled master cylinder, designed to keep water and dirt away from the seal on an auxiliary brake cylinder? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by n- 2 - the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the heading and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. The article under consideration is a dust boot designed to keep water and dirt away from the seal on an auxiliary brake cylinder such as those used for trailers. The article is made from SBR rubber which we understand is a synthetic rubber vulcanized with sulphur. It is soft and pliable. It is bell-shaped and will apparently easily fit over the housing of the cylinder whose seal it is designed to protect. Since the article is made of a vulcanized synthetic rubber and serves merely as a dust cover, we believe it would be appropriate to classify it under the provisions for other articles of vulcanized rubber other than hard rubber in Heading 4016, HTSUSA. The article, which is not specifically covered by any of the subheadings thereunder, would be covered by the general provisions of such heading. HOLDING: Vulcanized synthetic rubber dust boots, designed to keep dirt and water away from the seal of an auxiliary brake cylinder which are bell-shaped in the same manner as the cylinder housing, are classifiable under subheading 4016.99.5050, HTSUSA, as other articles of vulcanized rubber, other, other, other, other, other, and subject to a general rate of duty of 5.4 percent ad valorem. Such articles, which are the product of India, are presently eligible for a free rate of duty under the Generalized System of Preferences (GSP) upon compliance with the provisions of section 10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.). Sincerely, John Durant, Director Commercial Rulings Division