The tariff classification of a rubber sealing boot from Slovakia

N262843 April 15, 2015 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Mr. Zachariah Parsons ZF North America, Inc. 15811 Centennial Drive Northville, MI 48168 RE: The tariff classification of a rubber sealing boot from Slovakia Dear Mr. Parsons: In your letter, dated March 18, 2015, you requested a tariff classification ruling. Product information was submitted for our review. Your submission provides that the imported product will be a vulcanized rubber sealing boot designed to protect a ball joint from dirt, moisture, and other contaminants. You indicate that the complete ball joint assembly will be installed in light duty passenger vehicles. You state that the sealing boot is manufactured from chloroprene rubber. While the sealing boot is a part to be installed in automotive vehicles, Note 2(a) to Section XVII Harmonized Tariff Schedule of the United States (HTSUS) precludes its classification as an automotive part: “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).” The sealing boot is precluded due to its vulcanized rubber construction. Chloroprene rubber meets the definition of a “synthetic rubber” as set forth in Notes 1 and 4 to Chapter 40, HTSUS. A sealing boot manufactured from chloroprene rubber is therefore classifiable in Chapter 40. As noted in Headquarters Ruling Letter 951279, dated July 22, 1992, the sealing boot is a dynamic part which does not qualify as a seal, gasket, or cap. As a result, it is classifiable as an other article of rubber. The applicable subheading for the rubber sealing boot will be 4016.99.6050, HTSUS, which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Other: 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division