The tariff classification of a drain plug gasket from Japan

N208536 March 23, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Nichole Collier Marisol International 1300 S. Meridian Avenue Ste. 109 Oklahoma City, OK 73108 RE: The tariff classification of a drain plug gasket from Japan Dear Ms. Collier: In your letter dated March 7, 2012, you requested a tariff classification ruling. A sample was submitted with your ruling request. The item under consideration is a drain plug gasket, part number 11126AA000, which is also known as a “crush washer”. The item is comprised of steel. The item is used in an internal combustion engine surrounding the oil plug to maintain a tight seal. You indicate that as the drain plug gasket is crushed when it is compressed, it must be replaced each time the motor vehicle’s oil plug is removed. You also indicate that crush washers “crush” when torqued to create a seal between two connections, and may be used in applications beyond internal combustion engines. You state that these clips cannot be considered specific to either automotive transmissions or general automotive use. They are of a design that could be used to perform a similar function in other applications where a firm seal would be needed between two connections. You propose classification of the drain plug gasket, part number 11126AA000, under subheading 7318.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: non-threaded articles: other washers. The item, identified as a drain plug gasket, part number 11126AA000, functions as a sealer/gasket. As stated by the requestor, its purpose is to “create a seal between two connections.” It is not a general use washer of heading 7318. As defined in EN 73.18 (E), “washers are usually small thin discs…they are placed between the nut and one of the parts to be fixed to protect the latter.” Therefore, the subject gaskets are classified under Heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the drain plug gasket, part number 11126AA000 will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division