NY 861394
Apr 08 1991

CLA-2-68:S:N:N1:236 861394

Mr. Ed R. Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of Robco Carboform #9 packing material from Canada.

Dear Mr. Baker:

In your letter dated March 12, 1991, on behalf of your client, Robco Inc., you requested a tariff classification ruling.

The packings are finished articles, cut to size, and designed to fit a particular sized valve as replacement packings. The packing is a composite article consisting of the following:

Ceramic Fiber Zinc Dust Calcium Metasilicate Petroleum Grease Natural Graphite Naphtha Thinner Rubber Cement

The graphite has the greater weight while the rubber cement has the greater value. Based on weight, it is our opinion that the graphite conveys the essential character. [GRI 3(b)] The applicable subheading for the Robco Carboform #9 packing material will be 6815.10.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for articles of other mineral substances not elsewhere specified or included, non-electrical articles of graphite or other carbon. The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheading 6815.10.0000 HTS, which have originated in the territory of Canada, will be entitled to a 3.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport