&&This is a Y-shaped sealing ring made of nitrile butadiene rubber that is used to seal the shaft bearings of an automotive hydraulic belt tensioner unit. This ring has an external width of 3.6 mm and an inside diameter of 22.2 mm.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 8708.99.99.99. This tariff classification number is incorrect.&&&&Section XVII of the Tariff provides for vehicles, aircraft, vessels and associated transport equipment. Note 2(a) to the Section instructs that the terms ‘parts’ and ‘parts and accessories’ do not include certain articles, including “Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16)”. The product at issue, as a rubber sealing ring, is therefore excluded from classification within Section XVII.&&Heading 40.16 provides for other articles of vulcanized rubber other than hard rubber. The Explanatory Notes to 40.16 state that this heading includes gaskets, washers and other seals. The sealing ring meets the terms of heading 40.16 and is appropriately classified therein, specifically in subheading 4016.93, which covers gaskets, washers and other seals.