The tariff classification of a valve stem seal from Korea

N243167 July 3, 2013 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5085           Carla Roberts, Corporate Logistics Compliance Analyst Freudenberg-NOK General Partnership 11617 State Route 13 Milan, OH 44846-9725 RE: The tariff classification of a valve stem seal from Korea Dear Ms. Roberts: In your letter dated June 12, 2013, you requested a tariff classification ruling. The sample which you provided will be retained by this office. The item under consideration has been identified as a valve stem seal. You state that it was specially designed for Chrysler’s World gas engine. Valve stem seals are engineered devices designed to provide a defined metering rate of oil to the valve stem/valve guide of combustion engines. It is shaped similar to a hollow thimble with an opening on each end, measures approximately 3/4 of an inch in height and approximately 7/8 of an inch in diameter at its widest point. It is constructed of 30% FKM (fluoroelastomer/plastic) and 70% metal. The thickness of the FKM measures approximately 2-3 millimeters. A small spring is set around the outer circumference of the FKM sealing element.
In your request, you proposed that the valve stem seals be classified in subheading 4016.93, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Gaskets, washers and other seals: … .” FKM (a fluoroelastomer/plastic) is a polymer that meets the definition of plastics for tariff purposes, and is not considered to be a rubber material of Chapter 40. The applicable subheading for the valve stem seals will be 8409.91.5085, 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: Other: Other: Other.” The general 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 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, please contact National Import Specialist Patrick Dellamura at (646) 733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division