D80911 D8 Ruling Active

The tariff classification of a rubber "buffer seal" from Japan.

Issued August 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.7060

Headings: 8708

Product description

The tariff classification of a rubber "buffer seal" from Japan.

CBP rationale

The applicable subheading for the buffer seal will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: parts for suspensions systems.

Full text

NY D80911 August 27, 1998 CLA-2-87:RR:NC:MM:101 D80911 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. Robert E. Gladstone Emery Customs Brokers 280 Eastern Avenue Chelsea, MA 02150 RE: The tariff classification of a rubber "buffer seal" from Japan. Dear Mr. Gladstone: In your letter dated July 29, 1998 you requested a tariff classification ruling. You submitted a rubber "buffer seal" that is used to absorb shock in an automobile's suspension system. Per the importer of record, Freudenberg NOK General Partnership, the buffer seal is made of plastic (urethane foam) not rubber. The applicable subheading for the buffer seal will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: parts for suspensions systems...other. The rate of duty will be 2.6% 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 Robert Desoucy at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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