The tariff classification of a clutch cover and seal assembly from Japan

N200375 February 6, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Nichole D. Collier, Operations Manager Marisol International, LLC 1300 S. Meridian Avenue, Suite 109 Oklahoma City, OK 73108-1751 RE: The tariff classification of a clutch cover and seal assembly from Japan Dear Ms. Collier, In your letter dated January 13, 2012, you requested a tariff classification ruling on behalf of ATC Drivetrain, Inc. of Oklahoma City, Oklahoma. The item being considered is a Clutch Cover and Seal (Part # 31544AA040). It is a funnel-shaped piece of steel with ethylene acrylic around its outer edge and a hole in its middle. You state that the manufacturer declined to provide exact material composition and technical specifications for the Clutch Cover and Seal because they consider that information to be proprietary. You further state that the Clutch Cover and Seal functions as a part of the clutch assembly portion of an automatic transmission. In your request, you asked for guidance as to whether item 31544AA040 falls in subheading 4016.93.5050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: gaskets, washers and other seals, of a kind used in the automotive goods of chapter 87…other.  You note that the product is made primarily of steel but that the rubber edge performs a sealing function.  Classification in subheading 4016.93.5050 requires that the product have an essential character of rubber and that it not be more specifically described elsewhere in the tariff.  As you have stated, the product functions both as a cover and as a seal.  The cover component is made completely of steel.  The steel predominates overwhelmingly by weight, bulk and value.  The sealing function is secondary to the cover function.  Therefore, classification of this component is based on the steel cover component.  The applicable classification subheading for the Clutch Cover and Seal (Part # 31544AA040) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division