CLA-2 CO:R:C:G 083934 JLJ; 836925
Mr. David Serko, Esquire
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048
RE: Tariff classification of compressed gasket material,
Durlon 8500 and Durlon 8600
Dear Mr. Serko:
You requested a tariff classification ruling for compressed
gasket material, Durlon 8500 and Durlon 8600, imported from
Canada. You submitted a sample along with your request. You
request confidentiality for the commercial information submitted
along with your request.
FACTS:
The compressed gasket material is manufactured by the
following process. Rubber sheeting or slabs (NBR Acrylonitrile
-butadiene and SBR styrene-butadiene compounds) are treated with
a solvent and then mixed in a rubber curing agent. Kevlar
textile fibers (Aramid pulp) and other fibrous materials
(Wallastokup) are blended in a dry mixer. The treated rubber,
now a slurry, is poured into the dry mixer, and the whole batch
is blended.
After mixing for up to an hour, the mass attains the
consistency of a crumbly dough. This dough is fed into the
hopper of a two roll calendar. The hot roll becomes the take-up
roll. At each revolution, the rolls are separated by one-
thousandth of an inch until the desired thickness of about 1/16
inch is achieved. This is like a lapping operation, not a
laminating process. The sheet remains on the roll until it is
cured, then it is cut off. It may be kept at the same size, 120
inches by 126 inches, or cut into smaller sized sheets. The
brand name and quality is printed on one surface.
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We note that Durlon 8500 is made of acrylonitrile-butadiene
rubber (NB), chemical curing agents, mineral fillers and
disassociated Aramid fibers in pulp form. Durlon 8600 is made of
styrene-butadiene rubber (SBR), chemical curing agents, mineral
fillers and disassociated Aramid fibers in pulp form. Both are
produced in roll or sheet form.
ISSUE:
What is the tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of the
compressed gasket material?
LAW AND ANALYSIS:
You argue, citing Legal Note 9 of Chapter 40, HTSUSA, and
various Explanatory Notes, that the instant compressed gasket
material should be classified under the provision for plates,
sheets, strip, rods and profile shapes, of vulcanized rubber
other than hard rubber: of noncellular rubber: plates, sheets and
strip, in subheading 4008.21.0000, HTSUSA. We disagree.
Both products are made up, to a great extent, of textile
fibers. The Kevlar Aramid pulp is also referred to as
"engineered short fiber" on one of the shipping bags. The Kevlar
is a textile fiber. In both Durlon 8500 and Durlon 8600, the
Aramid fiber outweighs, and far exceeds the value, of the rubber,
as shown below:
Durlon 8500 Durlon 8600
Weight Value Weight Value
Rubber 8.30 $19.00 7.85 $11.52
Aramid
Pulp 10.80 $129.66 10.19 $122.39
The weight figures provided above are in pounds, while the value
is in Canadian dollars.
The products are made by combining all ingredients, then
forming the sheet. The submitted sample shows clumps of light
yellow fibers, not a solid area of green rubber. The Explanatory
Notes for Heading 5603, HTSUSA, seem to describe the production
of the instant materials when they discuss, on page 775, the "in
situ" web formation process and the chemical bonding process, as
follows:
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I. Web formation:
* * * * *
(d) by various specialized technologies in which fibre
production, web formation and usually bonding
occur simultaneously (in situ process).
II. Bonding:
* * * * *
(a) Chemical bonding, in which the fibres are
assembled by means of a bonding substance. This
may be done by impregnation with an adhesive
binder such as rubber, gum, starch, glue or
plastics, in solution or emulsion, by heat
treatment with plastics in powder form, by
solvents, etc. Binding fibres can also be used
for chemical bonding.
The rubber does not completely embed the textile fibers but
acts more like a binder; the textile fibers remain visible. No
allowance is made for rubber combined with textile materials in
Heading 4008, HTSUSA. The textile component is not mere filler.
It helps to make the product. The textile fibers predominate by
weight and by value.
Inasmuch as both rubber and textile fibers form part of the
instant materials, we look to General Rule of Interpretation
(GRI) 3, HTSUSA, which deals with goods classifiable in two or
more headings. GRI 3(a) cannot be used because Heading 4008 and
Heading 5603 both deal with only part of the materials contained
in the composite goods, so they are to be regarded as equally
specific. GRI 3(b) cannot be used because neither rubber nor
textile seems to form the essential character of the instant
gasket materials. GRI 3(c) says that when goods cannot be
classified by reference to 3(a) or 3(b), they shall be classified
under the heading which occurs last in numerical order among
those equally meriting consideration.
Following GRI 3(c), we find that the instant gasket
materials are classified under the provision for nonwovens,
whether or not impregnated, coated, covered or laminated: other:
other: other, in subheading 5603.00.9040, HTSUSA, dutiable at the
general rate of 12.5 percent ad valorem. Under the United
States-Canada Free Trade Agreement, goods manufactured in Canada
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and classified in subheading 5603.00.9040, HTSUSA, are eligible
for a duty rate of 11.2 percent ad valorem if all applicable
regulations are met. See General Note 3(c)(vii), HTSUSA, for
further details. Textile category 223 applies to this
subheading.
HOLDING:
Durlon 8500 and Durlon 8600 are classified in subheading
5603.00.9040, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. (NIS-350) JLJohnson:tj:typed
06/13/89
Jones library
name: 083934JLJ