The tariff classification of plug seal cover, ball thread pin, and clamping element from Germany.

N298785 July 26, 2018 CLA-2-84:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8409.99.9190 Sarah Figueroa M.S. Industries Administrative LLC 1101 Highview Drive Webberville, MI 48892 RE: The tariff classification of plug seal cover, ball thread pin, and clamping element from Germany. Dear Ms. Figueroa: In your letter dated July 9, 2018, you requested a tariff classification ruling. The items under consideration have been identified as a Plug Seal Cover (Item Number 319420.0), Ball Thread Pin (Item Number 319426.0), and Clamping Element (Item Number 310920.2). All three products are used in a valve train assembly of diesel engines for road tractors. The plug seal cover is used in the camshaft housing of the valve train assembly to keep the oil within the housing. It is constructed of 3 grams (g) of an 80 durometer ACM (synthetic rubber composed of acrylic monomers) and 10 g of steel. The ball thread pin is an adjustment pin made of steel. It adjusts and balances tolerances between the valve and rocker arm and provides proper engagement between the two. The clamping element is a special form “washer” made of steel. It evenly distributes the weight from the screw to the intake axle. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. You suggested classifying the clamping element under 7318.22.0000, HTSUS, which provides for other washers of iron or steel. However, you indicated that the clamping element is not used with a nut but instead is placed between the screw and intake axle. Per Explanatory Note 73.18 (E) washers are “placed between the nut and one of the parts to be fixed to protect the latter.” Because this article is not used with a nut, it is not considered a washer and is excluded from classification under 7318.22.0000, HTSUS. The applicable classification subheading for the Plug Seal Cover (Item Number 319420.0), Ball Thread Pin (Item Number 319426.0), and Clamping Element (Item Number 310920.2) will be 8409.99.9190, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5% 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez, at Liana.Alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division