The tariff classification of a Spark Plug Gaskets from India

N299777 August 10, 2018 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8511.90.6040 Mr. Ruchir Chandra Chandra Engineers USA LLC 2102 Aurelius Road, Suite A Holt, MI 48842 RE: The tariff classification of a Spark Plug Gaskets from India Dear Mr. Chandra: In your letter dated August 6, 2018 you requested a tariff classification ruling. The items under consideration have been identified as spark plug gaskets. Item 1 - Conical Shaped Gasket (Sillment) for sealing the top side metallic outer shell to the ceramic portion of the spark plugs. Item 2 - Flat Gaskets (Internal Seating) for sealing the bottom side of the metallic outer shell to ceramic portion of the spark plugs. Item 3 - Complex Shaped Gaskets (External Attached) for sealing the spark plug fitment to the main block. The applicable classification subheading for the spark plug gaskets will be 8511.90.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines … ; parts thereof: Parts: Other parts: 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division