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NY A86711

September 6, 1996

CLA-2-87:RR:NC:MA:101 A86711


TARIFF NO.: 8708.39.5050; 4016.99.6050

Mr. Samuel Zekser, D.E.
170 Broadway
Suite 1501
New York, NY 10038-4184

RE: The tariff classification of automotive repair kits from Far Eastern or European countries

Dear Mr. Zekser:

In your letter dated June 21, 1996 you requested a tariff classification ruling on behalf of EIS Brake Parts Division of Berlin, Connecticut.

The first item concerned (contents shown below) is the Master Cylinder Repair Kit (#XM9050). It consists of a black, metal, 2 " spring; a black, metal, 3 " cylinder with a 1 " trough in one end; a black, metal, 3¬" cylinder with a 1¬" spring on one end and a 1" trough in the other; a 5" diameter, brass-colored, metal cap ring with a hole in its center; a black, soft plastic ring with a diameter of 2" and a black, rubber ring with a diameter of 1".

The applicable subheading for the Master Cylinder Repair Kit (#XM9050) will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Brakes . . . and parts thereof: Other: For other vehicles: Other. The rate of duty will be 2.9% ad valorem.

The second item (shown below) is the Caliper Repair Kit (#XC7685). It consists of two, black, soft rubber cylinders-each measuring 2¬" in length; two round, black, furrowed, soft pieces of rubber-each measuring 5«" in circumference; two gray, metal, open-ended hoops which each measure 5 "; two circular pieces of black, soft rubber-each measuring 5" in circumference; two black, soft rubber end rings which each measure 3" in circumference; two white, soft plastic end caps-each measuring «" in length; two sealed, 1 "W X 2¬"H plastic bags containing a salsa-colored paste and one sealed, 1 "W X 1¬" plastic bag containing an off-white-colored paste.

You state that the rubber items in the Caliper Repair Kit are composed of EPDM or SBR rubber which you believe to be vulcanized.

The applicable subheading for the Caliper Repair Kit (#XC7685), based on its preponderance of rubber parts, will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Other: Other. The rate of duty will be 4.2% ad valorem.

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 Robert DeSoucey at 212-466-5667.


Roger J. Silvestri

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