The tariff classification of automotive boots from various countries

N235849 December 17, 2012 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050; 8708.99.6890 Ms. Sheila McGillewie Freudenberg-NOK General Partnership 11617 State Route 13 Milan, OH 44012 RE: The tariff classification of automotive boots from various countries Dear Ms. McGillewie: In your letter dated November 27, 2012, you requested a tariff classification ruling. The products are described as automotive boots. The boots are used to cover joints to prevent dirt and contaminants from entering, and for holding in grease to keep the joints lubricated. The boots may be made of nitrile rubber or of plastics. You suggest classification in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories to motor vehicles. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Section XVII is the section that includes parts and accessories to motor vehicles. Section XVII note 2(a) precludes articles of rubber of heading 4016 from classification in any of the headings of the Section, including heading 8708. Therefore, parts of vehicles such as boots that are not excluded from classification in heading 8708 when made of plastics are excluded from classification in heading 8708 when made of rubber. You did not specify the country of origin of the boots. The rates of duty provided below are the rates applicable to shipments manufactured in countries with which the United States has Normal Trade Relations. The applicable subheading for the boots, when made of nitrile rubber, will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber…other. The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for the boots, when made of plastics, will be 8708.99.6890, HTSUS, which provides for parts … of … motor vehicles …: other parts …: other: other: other: other: other parts for power trains: other. The 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division