The tariff classification of an automobile steering column boot from Germany

N222600 July 18, 2012 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Ms. Tracey Topper Gonzalez Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE: The tariff classification of an automobile steering column boot from Germany Dear Ms. Gonzalez: In your letter dated June 20, 2012, on behalf of ThyssenKrupp Presta Terre Haute, you requested a tariff classification ruling. Part number 724855 is described as a rubber boot for use on the steering column of an automobile. An illustration of the boot was submitted with your letter. The boot is composed of styrene butadiene rubber (SBR) mixed with natural rubber. The boot is fastened onto the automobile steering column shaft and is used to protect the driver’s feet and prevent contamination of the steering column’s moving parts. The applicable subheading for the rubber boot will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber, 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, Thomas J. Russo Director National Commodity Specialist Division