CLA-2 CO:R:C:F 951976 ALS
Mr. Paul Drews
President
Paul Drews Associates, Inc.
103 Jamaica Street
Tiburon, CA 94920-1008
RE: Master Cylinder Synthetic Rubber Dust Boots from India
Dear Mr. Drews:
This is in reference to your letter of April 27, 1992, to our
New York office concerning a grommet and a auxiliary brake cylinder
dust boot, each made of SBR rubber. That portion of your inquiry
concerning the grommet has already be answered. The remaining
portion of your letter concerning the auxiliary brake cylinder dust
boot and the sample thereof you provided have been referred to this
office for further consideration.
FACTS:
The article under consideration is a dust boot labelled master
cylinder MPD-87779 which is made of SBR synthetic rubber. It is
soft and pliable. The purposes of the boot, which is bell- shaped,
is to keep water and dirt away from the seal on an auxiliary brake
cylinder of the type used on trailers.
ISSUE:
What is the classification of synthetic rubber dust boot,
labelled master cylinder, designed to keep water and dirt away from
the seal on an auxiliary brake cylinder?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by n- 2 -
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the heading and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.
The article under consideration is a dust boot designed to
keep water and dirt away from the seal on an auxiliary brake
cylinder such as those used for trailers. The article is made from
SBR rubber which we understand is a synthetic rubber vulcanized
with sulphur. It is soft and pliable. It is bell-shaped and will
apparently easily fit over the housing of the cylinder whose seal
it is designed to protect.
Since the article is made of a vulcanized synthetic rubber
and serves merely as a dust cover, we believe it would be
appropriate to classify it under the provisions for other articles
of vulcanized rubber other than hard rubber in Heading 4016,
HTSUSA. The article, which is not specifically covered by any of
the subheadings thereunder, would be covered by the general
provisions of such heading.
HOLDING:
Vulcanized synthetic rubber dust boots, designed to keep dirt
and water away from the seal of an auxiliary brake cylinder which
are bell-shaped in the same manner as the cylinder housing, are
classifiable under subheading 4016.99.5050, HTSUSA, as other
articles of vulcanized rubber, other, other, other, other, other,
and subject to a general rate of duty of 5.4 percent ad valorem.
Such articles, which are the product of India, are presently
eligible for a free rate of duty under the Generalized System of
Preferences (GSP) upon compliance with the provisions of section
10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division