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N300558 N3 Ruling Active

The tariff classification of Cowl Grill Cover Side Seal from Korea

Issued September 27, 2018 by U.S. Customs and Border Protection.

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N3 N300558 (September 27, 2018)

Tariff classification

HTS codes: 4016.99.5500

Headings: 4016

Product description

The subject product is called a Cowl Grill Cover Side Seal. It is made of 100 percent EPDM rubber.

Full text

N300558 September 27, 2018 CLA-2-40:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 4016.99.5500 Mr. Boram Kim Yooil Rubber Co., Ltd. 152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012| Pusan, South Korea RE: The tariff classification of Cowl Grill Cover Side Seal from Korea Dear Mr. Kim: In your letter dated September 12, 2018, you requested a tariff classification ruling. The subject product is called a Cowl Grill Cover Side Seal. It is made of 100 percent EPDM rubber. You state that it is a “sealable rubber with elasticity” to prevent wind or foreign matter from “being sucked into the engine compartment.” You indicate its function is both for sealing and for vibration absorption. It is attached to the sides of the cowl grille of the vehicle hood. You describe that the article, fills the gap that exists at the sides of where the front hood intersects the window glass. You indicate that it is a non-porous (compact-non-cellular) rubber. You also indicate that it is a hard rubber. However, upon examination of the sample that you provided, although firm, it is not a hard rubber for tariff purposes. The applicable subheading for the Cowl Grill Cover Side Seal will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705. 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 the 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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