CBP Ruling N024824 — The tariff classification of spark engine valve stem seals from the US.

Tariff classification

Headings: 8409

Product description

You included a description and a sample with your request. The merchandise at issue is referred to as a valve stem seal. Shaped much like a hollow thimble with a hole at each end the item is 1.5 cm in height and approximately the same in diameter at the widest point. It is constructed of lightweight metal with a rubber gasket bonded to the smaller end, surrounding the aforementioned opening. A small spring is set around the outer circumference of the rubber gasket. The purpose of the valve stem seal is to limit the passage of oil around the intake valve stem of a spark-ignition piston engine. The part is said to be a replacement part.

CBP rationale

The applicable subheading for the valve stem seal will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading 8701.

Full text

N024824 April 2, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Ms. Rhonda McClintic Freudenberg NOK 11617 State Route 13 Milan, OH 44846 RE: The tariff classification of spark engine valve stem seals from the US. Dear Ms. McClintic: In your letter dated March 11, 2008 you requested a tariff classification ruling. You included a description and a sample with your request. The merchandise at issue is referred to as a valve stem seal. Shaped much like a hollow thimble with a hole at each end the item is 1.5 cm in height and approximately the same in diameter at the widest point. It is constructed of lightweight metal with a rubber gasket bonded to the smaller end, surrounding the aforementioned opening. A small spring is set around the outer circumference of the rubber gasket. The purpose of the valve stem seal is to limit the passage of oil around the intake valve stem of a spark-ignition piston engine. The part is said to be a replacement part. The applicable subheading for the valve stem seal will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading 8701.20, or heading 8702, 8703, or 8704: other, other. The general 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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