CLA-2-73:OT:RR:NC:N1:121
Ms. Lauren Benway
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of drain plug gaskets and well-nuts from Taiwan
Dear Ms. Benway:
In your letter dated August 8, 2017, you requested a tariff classification ruling on behalf of Marli Manufacturing. The submitted samples will be retained by this office.
The products under consideration are five articles used in the automobile industry.
Product number 16-43U, described as a “rubber expandable nut,” and commonly known as a well-nut or brass expansion nut, is a threaded insert that consists of a flanged EPDM (artificial rubber) outer sleeve with a threaded brass nut molded into one end. The product is used in a blind threaded hole where the installer does not have access to both sides. It is inserted into the hole and as the screw (not included) is torqued into the nut, the rubber expands on the blind side.
Product number 18-01U is also described as a “rubber expandable nut,” however, this well-nut/brass expansion nut is imported assembled with a corresponding stainless steel screw and a washer made of rubber and steel.
You propose classification of product numbers 16-43U and 18-01U in subheading 7318.15.5051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for studs of iron or steel. We disagree with your proposal. Both 16-43U and 18-01U incorporate brass components. Brass is an alloy of copper. Brass fasteners are classified in heading 7415, HTSUS. Additionally, these products do not meet the description of a stud as noted in the Informed Compliance Publication (ICP) “What Every Member of the Trade Community Should Know About: Fasteners of Heading 7318.”
The applicable subheading for product numbers 16-43U and 18-01U (rubber expandable nuts) will be 7415.39.0000, HTSUS, which provides for nails, tacks, drawing pins…screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of copper: other threaded articles: other. The general rate of duty will be 3 percent ad valorem.
Product number 69-01 is a copper crushable oil drain plug gasket. Product number 69-96 is a stainless steel crushable oil drain plug gasket. Product number 74-16 is a drain plug gasket made of BUNA-artificial rubber. Each gasket is made of a single material and does not comprise layers. They are used with oil drain plugs to seal the oil pans.
You propose classification of product number 69-01 in subheading 4016.93.1050, HTSUS, which provides for, in pertinent part, gaskets of rubber. We disagree with your proposal because this gasket is made of copper.
The applicable subheading for product number 69-01 (copper crushable oil drain plug gasket) will be 7419.99.5050, HTSUS, which provides for other articles of copper, other, other, other, other, other. The general rate of duty will be free.
You propose classification of product number 69-96 in subheading 7318.22.0000, HTSUS, which provides for other washers of iron or steel. We disagree because the drain plug gasket serves to seal an oil pan. Goods of heading 7318 must serve a fastening function.
The applicable subheading for product number 69-96 (stainless steel crushable oil drain plug gasket) will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 percent ad valorem.
You propose classification of product number 74-16 in subheading 4016.93.1010, HTSUS, which provides for rubber O-rings, of a kind used in the automobile goods of chapter 87. We disagree because the drain plug gasket is grooved and, therefore, does not have a true circular cross-section like that of an O-ring.
The applicable subheading for product number 74-16 (drain plug gasket made of BUNA (artificial rubber) will be 4016.93.1050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals: of a kind used in automotive goods of chapter 87…other. The general 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 Barbara Kaiser at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division