The tariff classification of seals

N065037 July 13, 2009 CLA-2-40:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 4016.93.1050; 3926.90.4590; 4205.00.8000; 7326.90.8588 Ms. Beth Black Stemco LP 300 Industrial Blvd. Longview, TX 75602 RE: The tariff classification of seals Dear Ms. Black: In your letter dated June 9, 2009, you requested a tariff classification ruling. Samples were submitted with your request. All of the seals are for use on drive, steer or trailer axles on heavy trucks. The Voyager, Discover, and Guardian HP seals have sealing lips made of nitrile butadiene rubber. The Unitized Pinion seal has a sealing lip made of a fluoroelastomer polymer. The Grit Guard, Standard, Guardian and 460 series Pinion seals have sealing lips made of leather coated with nitrile butadiene rubber. You state that the leather material makes up about 88% of the sealing element by weight with the nitrile butadiene rubber comprising the remaining 12% by weight. The Grit Guard, Standard, Guardian and 460 series Pinion seals are also imported as two piece sets which include a steel axle/deflector ring. The rings may also be imported separately. Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section XVII, Note (2)(a) states that the expressions "parts" and "parts and accessories" do not apply to joints, washers or the like of any material, whether or not they are identifiable as for goods of Section XVII. This note precludes the classification of joints, washers, gaskets or similar seals from classification as parts of the trucks or other vehicles of Section XVII. You have not identified the country of origin of the seals. The rates provided below are the rates applicable when the seals are manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the Voyager, Discover and Guardian HP seals, which have a sealing element of nitrile butadiene rubber, 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: other: gaskets, washers and other seals: of a kind used in the automotive goods of chapter 87…other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the unitized Pinion seal, which has a sealing element of fluoroelastomer polymer, 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. The applicable subheading for the Grit Guard, Standard, Guardian and 460 series Pinion seals, which have a sealing element composed essentially of leather, either when imported alone or as part of a two piece seal set with the axle/deflector ring, will be 4205.00.8000, which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be free. The applicable subheading for the axle/deflector rings, imported separately, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel: other…other. The rate of duty will be 2.9 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division