CLA-2-85:OT:RR:NC:N1:102
Ms. Cindy Ingels
REHAU Industries LLC
1501 Edwards Ferry Road NE
Leesburg, VA 20176
RE: The tariff classification of a door gasket from Mexico
Dear Ms. Ingels:
In your letter dated August 30, 2018, you requested a tariff classification ruling. Descriptive literature was submitted.
The article at issue is a door gasket. The gasket is a composite good that is described as a door seal. The article can be used in door applications, such as residential and commercial refrigerator door. The door gasket consists of an outer PVC material and has a flexible band insert. The polymer material allows the gasket to function as a seal and the magnetic insert allows the gasket to be affixed to a metal surface.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"). General Rule of Interpretation 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.
In your letter, you suggest that the door gasket is classified in subheading 8418.99.8060, HTSUS, which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof; other; other; other; other.
It is a long-standing CBP practice to define “parts” within the meaning of the HTSUS using the following two tests. It must be an “integral, constituent, or component, without which the article to which it is to be joined could not function as such article” to be a part of an article. United States v. Willoughby Camera Stores, Inc. An “imported item dedicated solely for use with another article is a “part” of that article within the meaning of the HTSUS.” United States v. Pompeo.
Based on the information provided, there is no indication that the refrigeration process completed by a residential and commercial refrigerator could not occur without the gasket. Also, the features of the gasket do not prevent this article from being used with other types of doors. As such, it is the opinion of this office that the door gasket is not a part of a refrigerator, freezer and other refrigerating or freezing equipment of heading 8418 within the CBP definition of a “part”. Thus, the door gasket is excluded from consideration of heading 8418.
Instead, the door gasket is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character.
The Explanatory Note to the HTSUS, GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply.
GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the door gasket falls last within heading 8505, HTSUS, in accordance with GRI 3(c).
The applicable subheading for the door gasket will be 8505.19.2000, HTSUS, which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes;electromagnetic lifting heads; composite good containing flexible magnet. The rate of duty will be 4.9 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/.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division