The tariff classification of shock absorber boots from Germany.
Issued July 11, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4016.99.6050
Headings: 4016
Product description
Descriptive literature was provided with your letter. The shock absorber boots are composed of neoprene rubber. The boot is designed to slide over the top of a shock absorber, and functions to seal out any contaminants, such as water or dirt, from coming in contact with the shock piston. You suggest classification in subheading 4016.93.1050, which provides for gaskets, washers and other seals of vulcanized rubber other than hard rubber. Headquarters has addressed the classification of similar rubber boots in HQ 951279 of July 22, 1992, and has ruled that such boots designed to prevent the entry of water and dirt are not seals.
CBP rationale
The applicable subheading for the shock absorber boot will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other.
Full text
NY I83804 July 11, 2002 CLA-2-40:RR:NC:SP:221 I83804 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Mr. Robert J. Resetar Porsche Cars North America, Inc 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of shock absorber boots from Germany. Dear Mr. Resetar: In your letter dated June 21, 2002, you requested a tariff classification ruling. Descriptive literature was provided with your letter. The shock absorber boots are composed of neoprene rubber. The boot is designed to slide over the top of a shock absorber, and functions to seal out any contaminants, such as water or dirt, from coming in contact with the shock piston. You suggest classification in subheading 4016.93.1050, which provides for gaskets, washers and other seals of vulcanized rubber other than hard rubber. Headquarters has addressed the classification of similar rubber boots in HQ 951279 of July 22, 1992, and has ruled that such boots designed to prevent the entry of water and dirt are not seals. The applicable subheading for the shock absorber boot will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of walker tips from China
The tariff classification of a headset boom support from China
The tariff classification of low-profile cable entry system from Sweden
The tariff classification of nitrile butadiene rubber block from China
The tariff classification of rubber mobility ramps from China
The tariff classification of rubber mobility ramps from China
The tariff classification of a vulcanized rubber child lock lever cover from South Korea
The tariff classification of a vulcanized rubber dust cover from South Korea
The tariff classification of plastic and rubber pattern letters from an unspecified country.
The tariff classification of polyurethane and rubber roller cots from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →