HQ 0953257 - PTFE gaskets; gasketing material; self-adhesive - United States International Trade Commision Rulings

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HQ 953257

March 30, 1993

CLA-2 CO:R:C:F 953257 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.90.30; 3916.90.50; 3919.10.20; 3919.90.50; 3920.99.10; 3920.99.20; 3926.90.45; 5911.90

Dragon Cheng, President
Intertech Supply, Inc.
2530 Corporate Place #A105
Monterey Park, California 91754

RE: PTFE gaskets; gasketing material; self-adhesive

Dear Mr. Cheng:

This is in reply to your letter dated November 20, 1992, in which you request a binding ruling on the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain polytetrafluoroethylene (PTFE) goods.

FACTS:

Customs has viewed six samples:

1.) Finished ring gaskets in various diameters; and

2.) Adhesive-backed joint sealant rounded on the edges, ranging from 1 mm to 1 inch at the greatest cross-section and imported in material lengths on spools;

3.) Round valve stem packing ranging from 3/32 inch to 3/8 inch at the greatest cross-section and imported in material lengths on spools;

4.) Gasket tape 1/2 inch wide imported in material lengths on spools.

5.) Adhesive-backed gasket "tape" 8 inches wide, ranging from 10 mils to 120 mils uniformly thick and imported in material lengths. (You advise that other importations of this item will be in widths of 1, 1.5 and 2 inches);

6.) Sheet gasketing material measuring 49 inches by 60 inches and 49 inches by 120 inches, each being from 1/32 inch to 1/4 inch thick and imported in sheets.

ISSUE:

What is the classification of PTFE gaskets and gasketing materials imported in material lengths with discrete cross- sectional dimensions on rolls and not on rolls of varying widths?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA, and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.

Heading 3926, HTSUSA, is a basket provision for articles of plastics not elsewhere specified. Since there are no other headings in Chapter 39 that provide for plastic ring gaskets, this heading remains as the residual choice for classification. Thereunder, subheading 3926.90.45 describes "gaskets, washers and other seals." Goods represented by sample #1 are classifiable under the foregoing provision.

Heading 3916, HTSUSA, describes, inter alia, monofilament of a cross-sectional dimension exceeding 1 mm and rods, whether or not surface-worked. We find that goods represented by samples #2 and #3 are classifiable under subheading 3916.90.30, HTSUSA, if the cross-sectional dimension exceeds 1 mm but does not exceed 5 mm. Where the cross-sectional dimension exceeds 5 mm, the goods are classifiable under subheading 3916.90.50, HTSUSA. We make the foregoing distinction based upon the complementary language of Legal Note 7, Chapter 40, which requires that vulcanized rubber thread of which any cross-sectional dimension exceeds 5 mm is to be classified under heading 4008 ("rods", etc.) rather than under heading 4007 ("thread").

For those goods represented by samples #2 and #3 that are of a cross-sectional dimension not exceeding 1 mm, we find that they are classifiable under subheading 5911.90, HTSUSA, a provision for textile products and articles, for technical uses, specified in note 7 to the chapter; more specifically, gaskets.

Heading 3920, HTSUSA, provides for, among other goods, sheets and strip of noncellular plastics, not reinforced or similarly combined with other materials. We find those goods represented by sample #4 to be classifiable under subheading 3920.99.20, HTSUSA, a provision for flexible strip of plastics on rolls.

Merchandise falling under the description of heading 3919, HTSUSA, includes self-adhesive plates, sheets, tape, strip and other flat shapes of plastics, whether or not in rolls. Those goods represented by sample #5 and otherwise described by you as being on rolls and having a width not exceeding 20 cm are classifiable under subheading 3919.10.20, a provision for such merchandise other than that having a light-reflecting surface produced as described therein. Those goods as aforesaid but either not on rolls or on rolls exceeding 20 cm in width are classifiable under subheading 3919.90.50, a provision for such merchandise other than that having a light-reflecting surface produced as described therein.

Those goods represented by sample #6 are classifiable under subheading 3920.99.10, HTSUSA, a provision for flexible sheets of plastic over 0.152 mm thick.

HOLDING:

PTFE that is in the form of:

1.) finished ring gaskets in various diameters is classifiable under subheading 3926.90.45, HTSUSA, a provision for other articles of plastics and articles of other materials of headings 3901 to 3914; other; gaskets, washers and other seals, and is dutiable at the column one general rate of 3.5 percent ad valorem;

2.) adhesive-backed joint sealant rounded on the edges, ranging from 1 mm to 1 inch at the greatest cross-section and imported in material lengths on spools and round valve stem packing ranging from 3/32 inch to 3/8 inch at the greatest cross-section and imported in material lengths on spools is classifiable under subheading 3916.90.30, HTSUSA, a provision for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics; of other plastics; other; other; monofilament, if any cross-sectional dimension does not exceed 5 mm, and is dutiable at the column one general rate of 7.8 percent ad valorem; furthermore, such goods with any cross-sectional dimension that exceeds 5 mm is classifiable under subheading 3916.90.50, HTSUSA, a provision for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics; of other plastics; other; other; other, and are dutiable at the column one general rate of 5.8 percent ad valorem; however, such goods with any cross-sectional dimension not exceeding 1 mm are classifiable under subheading 5911.90, HTSUSA, a provision for textile products and articles, for technical uses, specified in note 7 to this chapter; other, and are dutiable at the column one general rate of 7.5 percent ad valorem;

3.) gasket tape of a width exceeding 5 mm and imported in material lengths on spools is classifiable under subheading 3920.99.20, HTSUSA, a provision for other plates, sheets, film, foil and strip, or plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials; of other plastics; of other plastics; film, strip and sheets, all the foregoing which are flexible; other, and is dutiable at the column one general rate of 4.2 percent ad valorem;

4.) adhesive-backed gasket "tape" ranging from 10 mils to 120 mils of uniform thickness, imported on rolls each having a width exceeding 5 mm but not exceeding 20 cm, is classifiable under subheading 3919.10.2055, HTSUSA, a provision for self- adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls; in rolls of a width not exceeding 20 cm; other; other; other, and are dutiable at the column one general rate of 5.8 percent ad valorem; whereas, such goods imported either not on rolls or on rolls having a width exceeding 20 cm are classifiable under subheading 3919.90.5060, a provision for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls; other, other, other, and are dutiable at the column one general rate of 5.8 percent ad valorem; and

5.) sheet gasketing material measuring 49 inches by 60 inches and 49 inches by 120 inches, each being from 1/32 inch to 1/4 inch thick and imported in sheets is classifiable under subheading 3920.99.10, HTSUSA, a provision for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials; of other plastics; of other plastics; film, strip and sheets, all the foregoing which are flexible; over 0.152 mm in thickness, and not in rolls, and are dutiable at the column one general rate of 6 percent ad valorem.

Sincerely,

John Durant, Director

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