The tariff classification of rubber automotive end link insulators from China.

NY M87059 October 27, 2006 CLA-2-40:RR:NC:SP:221 M87059 CATEGORY: Classification TARIFF NO.: 4016.99.3500; 4016.99.6050 Mr. Timothy Ruane Illinois Tool Works Inc. Corporate Headquarters 3600 West Lake Avenue Glenview, IL 60026-1215 RE: The tariff classification of rubber automotive end link insulators from China. Dear Mr. Ruane: In your letter dated September 22, 2006, you requested a tariff classification ruling. The end link insulator is used between the steel components of parts of the anti-roll stem in the suspension system of automobiles. It prevents the steel components from coming in direct contact with each other during articulation of the suspension of the vehicle, thus preventing the excessive wear of the steel components. The insulator may be made of natural rubber, synthetic rubber or a blend of natural and synthetic rubber. Insulators made of a blend of materials would contain slightly more than half natural rubber. The applicable subheading for the insulators, when composed of natural rubber, will be 4016.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: of natural rubber: other. The rate of duty will be free. The applicable subheading for the insulators, when composed of synthetic rubber, will be 4016.99.6050, HTSUS, 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. In those instances where the insulator is composed of a blend of natural and synthetic rubber, the natural rubber would predominate slightly, but not significantly, by weight. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the insulator in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In insulators made of both natural and synthetic rubber, with no component predominating significantly by weight, no single component imparts the essential character, and the insulator will be classified in accordance with GRI 3(c). The provision which appears last is the provision for articles of synthetic rubber. The applicable subheading for the insulators composed of similar percentages of natural and synthetic rubber will be 4016.99.6050, HTSUS, 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. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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