CLA-2-40:RR:NC:SP:221 H80624

Mr. Gerhard. F. Carl
Jade International, Inc.
Folcroft West Business Park
Bay 102, Georgetown Building
Folcroft, PA 19032-0469

RE: The tariff classification of sealing washers from Taiwan.

Dear Mr. Carl:

In your letter dated April 24, 2001, on behalf of Construction Fasteners, Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The sealing washers are used in construction and fastening systems. Article M3935 is composed of galvanized steel and EPDM rubber. Article M2460 is composed of aluminum and EPDM rubber. Article 4655 is composed of stainless steel and EPDM rubber. The essential character is imparted by the rubber, which performs the sealing. The applicable subheading for the sealing washers will be 4016.93.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals, other. The rate of duty will be 2.5 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division