CLA-2-39:RR:NC:SP:221 I80175
Ms. Barbara Dawley
Meeks & Sheppard
1735 Post Road, Suite 4
Fairfield, CT 06430
RE: The tariff classification of automotive air seals from Japan.
Dear Ms. Dawley:
In your letter dated March 27, 2002, on behalf of Denso Manufacturing Michigan, Inc., you requested a tariff classification ruling.
Two samples were submitted with your letter. Article 022025-6850 is described as an air seal for an automotive radiator. It is made of cellular urethane and is in the form of a strip measuring approximately 28 inches in length, ½ inch in width and 5/16 inch in thickness. One side of the strip is coated with an adhesive material protected by a peel-off paper strip. To install the seal, the transfer paper is removed and the adhesive side of the seal is placed directly on the radiator. The fan shroud is installed directly over the seal. The strip forms a tight seal between the radiator and the fan shroud, preventing air from bypassing the radiator.
Article 146668-1760 is described as an air seal for an automotive air conditioning system. This seal is made of cellular plastics and is in the shape of an oval ring measuring approximately 6 inches at its greatest length and 4 inches at its greatest width. The width of the plastic foam making up the oval is 11/16 inch, and the thickness, or height, of the oval is one inch. It is designed to form an airtight seal between the heating, ventilation and cooling (HVAC) case containing the evaporator and the firewall through which the air conditioning pipes pass. After the seal is installed on the HVAC case, the HVAC assembly is mounted to the firewall. The seal prevents outside air in the engine compartment from entering the climate controlled passenger compartment. One side of the seal is coated with an adhesive material protected by a peel-off paper backing.
You suggest classification for the radiator seals as parts of automobiles in subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTS). This provision falls in Section XVII of the HTS. Legal Note 2(a) to Section XVII states that the expressions “parts” and “parts and accessories” in that Section do not apply to joints, washers or the like of any material. Gaskets are considered to be joints, washers or the like. Therefore, classification must fall elsewhere in the tariff. The gaskets are flat and pressure sensitive, and thus meet the description of articles of heading 3919 of the HTS.
You suggest classification for the air conditioner seal in subheading 8415.90.80, HTS, which provides for parts of air conditioning machines. The seal is not a part of the air conditioning unit itself, but is used to provide a seal between the HVAC case containing the evaporator and the firewall through which the air conditioning pipes pass. Since it forms a part of the automobile rather than a part of the air conditioning unit, it is subject to Legal Note 2(a) to Section XVII, which precludes joints, washers or the like from classification in that Section. In the alternative, you request classification in subheading 3926.90.45, HTS, which provides for other articles of plastics: gaskets, washers and other seals. This classification would apply as long as the seal is not described by one of the provisions in chapter 39 appearing prior to heading 3926. Like the radiator seal, this article is pressure sensitive. However, the height of the seal exceeds the width of the foam comprising the seal by more than 45 percent. In the opinion of this office, such a construction cannot be considered to be flat and the seal is not described by heading 3919. Therefore this office agrees with your alternative claim for classification.
The applicable subheading for the radiator seal, article 022025-6850, will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…other…other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the air conditioner seal, article 146668-1760, will be 3926.90.4590, HTS, which provides for other articles of plastics…gaskets, washers and other seals…other. The rate of duty will be 3.5 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 (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division