N354570

N354570 October 28, 2025 CLA-2-84:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8409.99.9190; 9903.81.91; 9903.01.27 Sean Morgan Morgan Polymer Seals LLC 2475-A Paseo de las Americas, Suite 3303 San Diego, CA 92154 RE: The tariff classification of gaskets assemblies for heavy-duty diesel trucks from Mexico Dear Mr. Morgan: In your letter dated October 2, 2025, you requested a tariff classification ruling. The items under consideration have been identified as a family of gasket assemblies specially designed for use in heavy-duty diesel truck engines. You state that each gasket consists of a stamped substrate of ASTM A463 aluminized steel sheeting that is permanently overmolded with an elastomer sealing bead. During the molding process, an adhesive system will be employed so that the elastomer bead will be permanently bonded to the steel stamping, creating an inseparable composite article. The steel substrate provides the structural form and dimensional stability, while the elastomer bead enhances sealing performance. A representative article includes: Steel stamping thickness: 0.76 mm nominal Elastomer bead thickness: 1.14 mm nominal Elastomer type: fluorocarbon rubber (FKM) Steel weight: 0.153 kg (0.336 lbs.) Rubber weight: 0.0072 kg (0.0158 lbs.) You state that the steel substrate accounts for approximately 95% of the total article weight. The family of gaskets shares this same construction and geometry, with the following dimensional and material variations depending on engine model and sealing application: Steel stamping thickness range: 0.76 mm to 1.52 mm nominal Elastomer bead thickness range: 1.09 mm to 2.4 mm nominal Elastomer types: fluorocarbon, hydrogenated nitrile (HNBR), AFLAS® (tetrafluoroethylene-propylene rubber), or silicone (VMQ) You state that all gaskets in the family perform the same function: providing a durable, fluid-tight seal between mating engine components (e.g., valve cover, oil cooler, thermostat housing, flywheel housing, fuel pump, or timing cover) in heavy-duty diesel engines You suggest classification of the gasket assemblies in subheading 7326.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of iron or steel: Other.” Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326 if it is determined that the item is not more specifically provided for in any other heading of the tariff. Noting the gasket assemblies are more specifically provided for elsewhere, they cannot be classified in heading 7326, HTSUS. The applicable subheading for the steel/elastomer gaskets will be 8409.99.9190, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: To be installed in vehicles of…heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5% ad valorem. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.91, in addition to subheading 8409.99.9190, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. For products covered by heading 9903.81.91 this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 8409.99.9190, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 8409.99.9190, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Mexico are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.27, in addition to subheading 8409.99.9190, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. 
Sincerely,
 (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division