CLA-2-40:RR:NC:SP:221 K82410
Mr. Daniel Grieszmer
The Hillman Group, Inc.
1700 Carillon Blvd.
Forest Park, OH 45240
RE: The tariff classification of a seal from Taiwan.
Dear Mr. Grieszmer:
In your letter dated January 8, 2004, you requested a tariff classification ruling.
The sample submitted with your request is a seal made from galvanized steel sheet and ethylene propylene diene monomer (EPDM) rubber. The product is used to seal the hole made by fastening a screw to a substrate. According to the breakdown submitted by your office, the cost of the rubber exceeds the cost of the steel. The essential character of the composite article is imparted by the rubber component, which performs the sealing function.
The applicable subheading for the seal will be 4016.93.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: gaskets, washers and other seals: other: other. 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division