CLA-2-40:OT:RR:NC:N1:421
Bo Ram Kim
Yooil Rubber Co., Ltd.
152 Jangansandan-ro Jangan-eup
Gijang-gun, Busan
South Korea
RE: The tariff classification of a grommet from Korea
Dear Mr. Kim:
In your letter received by this office on April 24, 2017 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you under separate cover.
The merchandise under consideration is referred to as “GROMMET HEATER PIPE” and identified as item code 97313-17000. This two-hole grommet consists primarily of an EPDM (ethylene propylene diene monomer) vulcanized rubber piece with a steel support plate. As the automobile heater pipes pass through the grommet, vibration is absorbed by the rubber component.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
We find that the subject grommet is a composite good, the essential character of which is imparted by the rubber component which absorbs vibration.
The applicable subheading for the grommet will be 4016.99.5500, HTSUS, which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be 2.5 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division