The tariff classification of a sealing washer from the United Kingdom

N064117 June 23, 2009 CLA-2-40:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.4590 Mr. Russ Ledbetter Goodrich Corporation 4115 Corporate Center Drive Monroe, NC 28110 RE: The tariff classification of a sealing washer from the United Kingdom Dear Mr. Ledbetter: In your letter dated June 8, 2009, you requested a tariff classification ruling. Item 96718002 is described as a sealing washer for a variable frequency generator used on a commercial aircraft. The function of the part is to prevent fluid leakage from the generator. The item is composed of a flat steel ring approximately ½ inch in outside diameter with an elastomeric sealing element bonded to the inner rim. The washer contains a hole for insertion of a screw. The sealing washer secures a bearing retaining ring to prevent the bearing from rotating in the housing when the generator is operating. The sealing element, which is thicker than the steel ring, compresses during use to the thickness of the steel ring, creating the seal necessary to prevent fluid leakage from within the generator body. You suggest classification either as a steel washer in subheading 7318.22.0000 or as a rubber seal in subheading 4016.93.5050 of the Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to heading 7318 describe the washers of that heading as being discs with a hole in the center designed to be “placed between the nut and one of the parts to be fixed to protect the latter.” You have stated that the function of this sealing washer is to secure a bearing retaining ring to prevent the bearing from rotating and to seal and prevent fluid leakage. The sealing washer does not perform the function of washers of subheading 7318.22. Moreover, the sealing function is performed by the elastomeric component and not the steel component, so the steel does not impart the essential character to this composite article. Although your letter describes the elastomeric sealing component as being composed of rubber, and you suggest classification as a rubber seal of subheading 4016.93.5050, HTSUS, in a telephone conversation you identified the elastomer as a fluorocarbon polymer. You subsequently provided specifications confirming that the sealing element is composed of a fluorocarbon polymer plastic and not rubber. Therefore, the washer cannot be classified in subheading 4016.93.5050 as a rubber seal. The applicable subheading for the sealing washer, item 96718002, will be 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals…other. The rate of duty will be 3.5 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division