CLA-2-40:OT:RR:NC:N1:137
Bo Ram Kim
Yooil Rubber Co., Ltd
152 Jangansandan-ro Jangan-eup, Gi jiang-gun
Busan ASI| KR| KS012| Pusan
Korea, South
RE: The tariff classification of a vulcanized rubber dust cover from South Korea
Dear Mr. Kim:
In your letter dated December 6, 2018, you requested a tariff classification ruling.
Item 64234-6A000 is referred to as a cover dust. According to the documentation submitted, it is a 100% vulcanized rubber product mounted on the torsion bar of a truck to prevent foreign matter from entering.
The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.
Legal Note 2 to Section XVII states that “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section, “Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).”
According to the information provided with your request, the dust cover under consideration is made of 100% vulcanized rubber, which is covered by the exclusion note above. As such, the product is precluded from classification in Section XVII, which includes Chapter 87 and heading 8708.
The applicable subheading for Item 64234-6A000 will be 4016.99.6050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division