The tariff classification of a Grommet from Japan

NY K81232 December 16, 2003 CLA-2-87:RR:NC:MM:101 K81232 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Brigitte Clary Hellmann Worldwide Logistics, Inc. 7280 Alum Creek Drive Suites A-D Columbus, Ohio 43217 RE: The tariff classification of a Grommet from Japan Dear Ms. Clary: In your letter dated November 14, 2003 you requested a tariff classification ruling on behalf of your client Weastec Inc. You submitted a sample and technical specifications for the Grommet - G02562. You state that it is a rubber part used to cover the bare ends of wiring in the crank position sensor on an engine. You suggest that the correct HTS classification number is 4016.99.6050, which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Other…Other. We disagree with your proposed classification because, though you describe the grommet as rubber, the supporting documentation describes the material as acrylic based. This office considers the grommet to be composed of plastic rather than rubber. Additionally, the CAS # given by the importer does not exist in the Chemical Abstract Library. There is no evidence that this grommet is rubber. Because of that fact, the Section Notes to Section XVII 2 (a) do not preclude this office from classifying the Grommet in Chapter 87. The applicable subheading for the Grommet will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. This duty rate will remain unchanged in 2004. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division