The tariff classification of a dust cover with sealing gasket made in South Korea

N245545 September 9, 2013 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Mike Allen ITT Cannon LLC 666 East Dyer Road Santa Ana, CA 92705 RE: The tariff classification of a dust cover with sealing gasket made in South Korea Dear Mr. Allen: In your letter dated August 21, 2013, you requested a tariff classification ruling on a dust cover with sealing gasket. A sample, photographs and a specification sheet for the subject merchandise were submitted for our review. The merchandise is identified in your letter as a dust cap or dust cover with sealing gasket ITT P/N 980-8001-544 (“dust cover”). You state in your letter that “The article offers sealing protection for an unmated electrical connector from moisture and particle contamination, and is manually attached to the connector by hand rotation (no electrical properties). The cap is used with a connector that is found on a wide variety of Commercial and Military applications”. The cap assembly under consideration consists of an aluminum cap, a sealing gasket, rivets, a sash chain and a loop ring which will be fully assembled and imported. A chain lanyard or cord is riveted to the cap, allowing it to hang from various types of machines or apparatus while the connector receptacle is mated to the plug. In your letter, you propose classifying the dust cover with sealing gasket ITT P/N 980-8001-544 in subheading 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”.  The merchandise is described as “an optional accessory… not essential for the connector or apparatus to function”.  The language of heading 8479, HTSUS, encompasses “parts” only.  It does not include “accessories”.  Thus, classification of the dust cover in subheading 8479.90.9496, HTSUS, would not be appropriate. The applicable heading for the aluminum dust cover will be 7616, HTSUS, which provides for “Other articles of aluminum”. The applicable subheading for the dust cover with sealing gasket ITT P/N 980-8001-544 will be 7616.99.5090, HTSUS, which provides for “Other articles of aluminum: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem. Duty rates 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, Myles B. Harmon Acting Director National Commodity Specialist Division