The tariff classification of composite seals for internal combustion engines from Mexico.

N031996 July 8, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Mr. Craig Schau Parker Hannifin, Corp. 6035 Parkland Blvd. MS# N3SC01 Cleveland, OH 44124 RE: The tariff classification of composite seals for internal combustion engines from Mexico. Dear Mr. Schau: In your letter dated June 26, 2008 you requested a tariff classification ruling. You included a description, schematic materials and diagrams with your request.  The merchandise at issue are referred to as composite integral seals which are used with passenger car, internal combustion engines, primarily to prevent lubricating oil from passing between other engine systems such as coolant and air intake. Three part numbers are mentioned and described in your request. These are (50)205317 which is used in the engine’s rear cover, (50)204325 which is used with the lower intake manifold and (50)203260 which is used with the intake manifold. The seals are designed to be used with the specific engine part to which they will be attached. You state that the seals are made of a composite of two or more of the following: hydrogenated nitrile butadiene rubber (HBNR), bis-phenol type fluorocarbon polymer elastomer (FKM) and aluminum. In all three cases, the bis-phenol type fluorocarbon polymer elastomer, which is classified as a form of hard plastic, is the chief weight of the seal and is the primary sealing component of the items. The applicable subheading for the composite seals for internal combustion engines will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading…8704: other, other. The general rate of duty will be 2.5 percent ad valorem.  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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division