CLA-2-39:OT:RR:NC:N4:421
Mr. Paul Sanshuk
C.H. Robinson International, Inc.
855 Arthur Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of gaskets from Germany
Dear Mr. Sanshuk:
In your letter dated July 26, 2010, on behalf of Elkamet, Inc., you requested a tariff classification ruling.
The products described in your request consist of various gaskets used in motor vehicles. They are used primarily between glass components and the vehicle body, around windshields and windows or between two body areas. The gaskets are made of plastics such as polypropylene (PP), polyvinyl chloride (PVC) and acrylonitrile-butadiene-styrene (ABS). Some are in the form of profile shapes with a uniform cross-section from one end to the other. Others have been further worked by being permanently bent, molded or welded to form shaped gaskets.
You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motor vehicles. Merchandise imported into the United States is classified under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section XVII, Note (2)(a) states that the expressions "parts" and "parts and accessories" do not apply to joints, washers or the like of any material, whether or not they are identifiable as for goods of Section XVII. This note precludes the classification of joints, washers, gaskets or similar seals from classification as parts of the vehicles of Section XVII.
You suggest in the alternative that classification falls in subheading 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals. This provision applies to gaskets and seals that are not provided for more specifically in prior headings of chapter 39. Some of the gaskets that are the subject of your request are imported in the form of profile shapes that are described in heading 3916 of the tariff, and will be classified in that heading. The subheading depends on the polymer that predominates by weight. The gaskets that do not meet the tariff definition of profile shapes or that have been further worked beyond surface working, for example, by being bent, welded and/or molded to form frames and shaped gaskets, are classifiable in your suggested alternate classification. Note that co-extrusion, cutting to length, curving, and application of an adhesive strip are not considered to be further working.
The applicable subheading for the gaskets, when in the form of profile shapes that have not been further worked and when composed of formulations where the ethylene predominates by weight, will be 3916.10.0000, HTSUS, which provides for monofilaments of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of ethylene. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gaskets, when in the form of profile shapes that have not been further worked and when composed of formulations where vinyl chloride predominates by weight, will be 3916.20.0091, HTSUS, which provides for monofilaments of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gaskets, when in the form of profile shapes that have not been further worked and when composed of formulations where acrylic predominates by weight, will be 3916.90.1000, HTSUS, which provides for monofilaments of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of acrylic polymers. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the gaskets, when in the form of profile shapes that have not been further worked and when composed of formulations where other polymers, e.g., polypropylene, predominate by weight, will be 3916.90.5000, HTSUS, which provides for monofilaments of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gaskets, when in the form of profile shapes that have been further worked, e.g., by welding, molding or bending into shaped gaskets, will be 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You also ask about country of origin marking. The products are made in Germany and you intend to include markings that show Germany as the country of origin. However, you ask whether parts that will be further worked in the United States may be marked “finished in USA.” The determination of whether a product may be marked with indications of US origin is under the primary jurisdiction of the Federal Trade Commission. Consequently, any inquiries regarding the use of phrases reflecting U.S. origin should be directed to the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580.
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