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NY 884105

April 5, 1993

CLA-2-40:S:N:N6:221 884105


TARIFF NO.: 4016.93.0010; 4016.99.5050

Mr. James F. Gideon
Brake Works Inc.
After Market Suppliers
P.O. Box 2453
Cridersville, Ohio 45806

RE: The tariff classification of rubber O-rings and bushings from Latvia.

Dear Mr. Gideon:

In your letter dated March 13, 1993, you requested a tariff classification ruling.

The samples submitted with your request consist of brake caliper bushings and O-rings. All of the products are made of EPDM rubber. The bushings and O-rings will ultimately be incorporated into automobile brake systems by after-market brake rebuilders.

The applicable subheading for the rubber O-rings will be 4016.93.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber...gaskets, washers and other seals...O-rings. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the rubber bushings will be 4016.99.5050, HTS, which provides for other articles of vulcanized rubber other than hard rubber...other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 4016.93.0010 or 4016.99.5050, HTS, which are products of Latvia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

You also request a ruling as to whether these products must be individually marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, all articles of foreign origin imported into the United States must be legibly and conspicuously marked to indicate the country of origin to an ultimate purchaser in this country. A manufacturer in the United States is considered to be the ultimate purchaser if the processing performed is such that the imported article loses its identity or its independent functional significance and becomes an integral part of a new article with a new name, character and use.

The O-rings and bushings lose their identity and individual functional significance when combined with the other components to form a rebuilt brake assembly. Thus, the brake rebuilder is the ultimate purchaser of the bushings and O-rings in the condition as imported. Individual marking of the bushings and O-rings may be waived if the Customs officers at the port of entry are satisfied that the parts will reach the ultimate purchaser in sealed shipping containers which are marked to indicate the country of origin. If the boxes are not sealed, if the purchaser may resell individual parts, or if there are intermediary purchasers between the importer and the brake rebuilder such that there is no assurance that the sealed shipping cartons reach the ultimate purchaser, then each piece must be marked, in a legible, conspicuous and permanent manner, with the country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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