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The tariff classification of oil pan drain plug gaskets from Taiwan
Issued November 28, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N291717 (November 28, 2017)
Tariff classification
HTS codes: 7616.99.5190, 7326.90.8688
Product description
The articles under consideration are two oil pan drain plug gaskets used in the automotive industry. The first item, part number 74-10, is a drain plug gasket comprised of steel with an artificial graphite laminate. The second item, part number 74-25, is a drain plug gasket comprised of aluminum with a rubber laminate. You have indicated that the purpose of an oil pan drain plug gasket is to seal the oil pan with the drain plug, and allow the drain plug to be removed so the oil can be changed.
CBP rationale
The applicable subheading for the oil pan drain plug gasket, part number 74-10, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The applicable subheading for the oil pan drain plug gasket, part number 74-25, will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other.
Full text
N291717 November 28, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 7616.99.5190 Ms. Lauren Benway Trans-Border Global Freight System 2103 Route 9 Round Lake, NY 12151 RE: The tariff classification of oil pan drain plug gaskets from Taiwan Dear Ms. Benway: In your letter dated October 19, 2017, you requested a tariff classification ruling on behalf of Marli Manufacturing. Samples and schematic diagrams were submitted with your ruling request. The articles under consideration are two oil pan drain plug gaskets used in the automotive industry. The first item, part number 74-10, is a drain plug gasket comprised of steel with an artificial graphite laminate. The second item, part number 74-25, is a drain plug gasket comprised of aluminum with a rubber laminate. You have indicated that the purpose of an oil pan drain plug gasket is to seal the oil pan with the drain plug, and allow the drain plug to be removed so the oil can be changed. The applicable subheading for the oil pan drain plug gasket, part number 74-10, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the oil pan drain plug gasket, part number 74-25, will be 7616.99.5190, 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 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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