CLA-2-40:S:N:N6:221 804823

Ms. Michele DeFratis
Forsheda Shaft Seal Corporation
7852 Bavaria Road
Twinsburg, OH 44087

RE: The tariff classification of a cassette oil seal from Sweden.

Dear Ms. DeFratis:

In your letter dated November 29, 1994, you requested a tariff classification ruling.

The cassette seal is used on the powertrain front axle of an agricultural tractor. It consists of a stainless steel shell and garter spring and a nitrile butadiene rubber lip.

The applicable subheading for the cassette seal will be 4016.93.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other article of vulcanized rubber other than hard rubber, gaskets, washers and other seals...oil seals. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport