The tariff classification of gaskets from Japan

N185516 October 12, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Ralph Garcia Mgr. International Trade Compliance Mitsubishi Motors North America Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of gaskets from Japan Dear Mr. Garcia: In your letter dated September 20, 2011, you requested a tariff classification ruling on imported gaskets. Photographs/drawings, product descriptions and specifications of the gaskets in question were submitted for our review. The merchandise under consideration is described as steel gaskets which have been coated with rubber and are used as service parts on certain Mitsubishi engines. The subject gaskets are identified as the Gasket, Throttle Body (Part Number MD180361) and the Gasket, Cooling Water Outlet Hose (Part Number MD165017). You stated in your letter that the Gasket, Throttle Body “is a seal made from cold rolled carbon steel which has been coated on both sides with Nitrile Butadiene Rubber (NBR). The rubber coating is approximately 65 micrometers thick, similar to a coat of paint. The Gasket, Throttle Body weighs about 8.1 grams (6.5 steel and 1.6 rubber). The Gasket, Throttle Body is installed on certain Mitsubishi engines and it fits between the intake manifold and the Throttle Body. The purpose of the Gasket, Throttle Body is to seal the joint between the intake manifold and the Throttle Body. Sealing this joint ensures the proper air fuel mixture reaches the pistons for proper engine function.” You indicated that the Gasket, Cooling Water Outlet Hose “is a seal made from stainless steel which has been coated on both sides with Nitrile Butadiene Rubber (NBR). The rubber coating is approximately 30 micrometers thick, similar to a coat of paint. The Gasket, Cooling Water Outlet Hose weighs about 2 grams (1.9 steel and .1 rubber). The Gasket, Cooling Water Outlet Hose is installed on certain Mitsubishi engines and it fits between the Thermostat Housing and the Fitting, Cooling Water Outlet Hose. The purpose of the Gasket, Cooling Water Outlet Hose is to seal the joint between the Thermostat Housing and the Fitting, Cooling Water Outlet Hose. Sealing this joint ensures the engine cooling fluid circulates as designed for proper engine cooling.” The applicable subheading for the Gasket, Throttle Body (Part Number MD180361) and the Gasket, Cooling Water Outlet Hose (Part Number MD165017) will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division