CLA-2-85:OT:RR:NC:N1:101
Lynn Mayne, North American Trade Compliance Manager
Federal-Mogul Corporation
26555 Northwestern Highway
Southfield, MI 48033-2146
RE: The tariff classification of gaskets from Great Britain
Dear Ms. Mayne,
In your letter dated February 25, 2010, you requested a tariff classification ruling.
The items under consideration have been identified as three (3) circular, metal gaskets.
The first gasket, Part # 6800982, is an External Seating Gasket. It is used on the outside of a finished spark plug at the threaded end. It creates a seal between the spark plug and the engine.
In your Request, you propose classification of the External Seating Gasket in subheading 8511.90.6040 of the 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 (for example … spark plugs … ) … : Parts: Other parts: Other.”
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative section ... notes … .”
The External Seating Gasket functions as a seal for an engine and, therefore, can be considered as such and classified per Note 2.(c) of Section XVI of the Harmonized Tariff of the United States (HTSUS) which states “All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529, or 8538 as appropriate or, failing that, in heading 8487 or 8548.” Conversely, it does not aid in performing the “igniting” or “starting” function for spark plugs as specified in HTSUS heading 8511.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the External Seating Gasket, Part # 6800982, will be 8487.90.0080, HTSUS, which provides for “Machinery parts, not containing … electrical features … : Other: Other”. The rate of duty will be 3.9%.
The second gasket, Part # 6800981, is a preformed Sillment Column Gasket. It is used to create a seal between the shell and the ceramic portion of a spark plug, thereby encasing sillment powder in the plug.
The applicable classification subheading for the Sillment Column Gasket, Part # 6800981, will be 8511.90.6040, HTSUS, which provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, … spark plugs … ) … : Parts: Other parts: Other”. The rate of duty will be 2.5%.
The third gasket, Part # 6801023, is a Flat Gasket. It is used to create a seal inside the spark plug between the shell and the firing end of the insulator.
In your Request, you propose classification of the Flat Gasket in subheading 8511.90.6040 of the 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 (for example … spark plugs … ) … : Parts: Other parts: Other.”
The Flat Gasket is a generic type of gasket and, although it is stated in your request that it is “manufactured based on … specification … ”, the Gasket could be used in other applications and still serve its generic function of sealing.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the Flat Gasket, Part # 6801023, will be 7326.90.8588, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other”. The rate of duty will be 2.9%.
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 http://ww.usitc.gov /tata/hts/.
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 classification of the External Seating Gasket, contact National Import Specialist Ken Brock at 646-733-3009. If you have any questions regarding the classification of the Sillment Column Gasket, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the classification of the Flat Gasket, contact National Import Specialist Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division