The tariff classification of seal and gasket kits for transmission and engine overhaul from Japan

NY R01022 December 1, 2004 CLA-2-84:RR:NC:1:102 R01022 CATEGORY: Classification TARIFF NO.: 8484.90.0000 Mr. Ralph Garcia Manager, Customs Compliance Mitsubishi Motors North America Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of seal and gasket kits for transmission and engine overhaul from Japan Dear Mr. Garcia: In your letter dated October 28, 2004 you requested a tariff classification ruling. The articles in question are described in your letter as the “Seal Kit, A/T Overhaul”, part number 2969A005, and the “Gasket Kit, Engine Overhaul”. The A/T overhaul kit is a set of seals and gaskets packaged together as one unit and ready for sale. The Seal Kit contains all of the seals and gaskets that are required to be replaced when rebuilding certain automatic transmissions for motor vehicles. The seal kit contains the following items: 1 Valve Body Gasket (paper) 1 Oil Pump Gasket (composite material paper & rubber) 4 Snap Rings (steel) 3 Dust Seals (rubber & steel) 6 Plastic Rings 1 Spacer (steel) 4 Spacers (copper) 1 Oil Filter (plastic) 1 Retainer Oil Seal (plastic) 13 Seals – various sizes (rubber) 19 O rings – various sizes (rubber) The gasket kit for engine overhaul is used in rebuilding motor vehicle engines. The make up of the gaskets kit is similar to the seal kit for A/T overhaul in that it consists of several seals and gaskets of different compositions packaged together as one unit. The applicable subheading for the seal and gasket kits will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packing. The rate of duty will be 2.5 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division