The tariff classification of a rotary shaft seal from Germany

N054215 April 6, 2009 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8487.90.0080 Mr. Thomas Preisner Elring of North America Inc. 220-A Maister Avenue Branchburg, New Jersey 08876 RE: The tariff classification of a rotary shaft seal from Germany Dear Mr. Preisner: In your letter dated March 9, 2009 you requested a tariff classification ruling. A sample was submitted and will be retained by this office. The item in question is described as a rotary shaft seal. This seal is essentially a round metal ring with a Teflon sealing lip that can be used in various applications including fans/blowers, mixers, meat cutters, screw-type compressors, etc. You suggest the seal is correctly classified under subheading 8484.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal. However, examination of the submitted sample reveals that the seal is not comprised of layers of metal sheeting and therefore, does not meet the terms of the provision. As such, we find that the seal is more specifically provided for as other machinery parts in heading 8487, HTSUS. The applicable subheading for the rotary shaft seal will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The rate of duty will be 3.9 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division