CLA-2-40:OT:RR:NC:N1:137
Bo Ram Kim
Yooil Rubber Co., Ltd.
152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012| Pusan, South Korea
RE: The tariff classification of a weather strip tail gate from Korea
Dear Mr. Kim:
In your letter dated November 8, 2021 you requested a tariff classification ruling.
The subject product is called a “Weather Strip Tail Gate,” identified by Item Code 81761-N9000. You note that it is a rubber strip composed of a combination of cellular and compact vulcanized ethylene propylene diene monomer (EPDM) rubber. The compact rubber component is also reinforced with steel wire. The function of the strip is to prevent the shock and vibration when the door is opened and closed as well as to block outside elements.
As noted, this product is composed of a combination of compact and cellular rubber. The compact rubber/steel component allows the strip to connect to the automobile, while the cellular component absorbs shock and vibration and provides the protection against outside elements. We find that the cellular portion of the seal plays the most significant role in the product’s functioning, as it absorbs the shock and vibration and also provides protection against outside elements.
The applicable subheading for the rubber weather strip tail gate will be 4016.10.0000, Harmonized Tariff Schedule of the United States ( HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The general rate of duty will be free.
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 the 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