The tariff classification of hydraulic pump seals from Mexico

N031995 July 23, 2008 CLA-2-40:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 4016.93.1050; 8413.91.9050 Mr. Craig Schau Parker Hannifin Corporation 6035 Parkland Blvd. MS #N3SC01 Cleveland, OH 44130 RE: The tariff classification of hydraulic pump seals from Mexico Dear Mr. Schau: In your letter dated June 26, 2008, you requested a tariff classification ruling. Part 938120 is a composite seal for a hydraulic pump that seals the pump body and the pump end cap. The pump is used on garbage trucks. The seal is made of a deformable material on a metal base. The metal base serves to support and align the molded sealing surface to ensure proper contact of the molded material to both the pump housing and end cap under the torque of the pump assembly. The deformable material is the component that performs the sealing function. Part 938120 is available in three different part number variations, designated as suffix 1, 4 or 5, depending on the deformable material that performs the sealing function. The sealing component of Part 938120-1 Gask-O-Seal is nitrile butadiene rubber (NBR). The sealing component of Part 938120-4 Gask-O-Seal is a fluorocarbon polymer. The sealing component of Part 938120-5 Gask-O-Seal is ethylene propylene diene monomer rubber (EPDM). These formulations of NBR and EPDM meet the tariff definition of synthetic rubber in chapter 40 note 4 of the Harmonized Tariff Schedule of the United States (HTSUS). The fluorinated polymer elastomer is considered to be of plastics for tariff purposes since it does not meet that definition. Although all of the seals are used as parts of hydraulic pumps, articles made of vulcanized rubber other than hard rubber are precluded from classification in the provision for parts of pumps by legal note 1(a) to Section XVI of the HTSUS. The applicable subheading for Part 938120-1 and Part 938120-5 will be 4016.93.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: gaskets, washers and other seals: of a kind used in the automotive goods of chapter 87, other. The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for Part 938120-4 will be 8413.91.9050, HTSUS, which provides for parts of hydraulic fluid power pumps. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division