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NY N018153





October 17, 2007

CLA-2-39:OT:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Mr. Richard Chapman
Parker Hannifin Corporation
501 South Sycamore Street
Syracuse, IN 46567

RE: The tariff classification of an isolation grommet from China

Dear Mr. Chapman:

In your letter dated October 5, 2007, you requested a tariff classification ruling.

Part #397830004 is identified as an isolation grommet or automotive rocker cover isolator. The part is composed of a metal washer over-molded with a silicone plastic grommet. You state that the part is used for noise reduction where the oil pan bolts to the engine block in heavy-duty, over-the-road vehicles. You also state that the washer component serves only as a means of holding the part securely in place. A bolt passes through the grommet/washer unit, securing the part between the oil pan and the engine block. The silicone grommet is the component that performs the vibration control and noise reduction.

You suggest classification in subheading 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: gaskets, washers and other seals. However, the isolation grommet does not perform any sealing function. The grommet includes a washer component, but is not a washer or other seal. Grommet isolators provide vibration isolation, noise reduction and shock protection in instrumentation, industrial machines, construction equipment and on-road and off-road vehicles.

The applicable subheading for the silicone rocker cover isolator, part #397830004, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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