CLA-2-39:S:N:N6:221 884600
Ms. Linda M. Blevins
E.I. Du Pont De Nemours & Company, Inc.
Concord Plaza, Read Building
Wilmington, Delaware 19898
RE: The tariff classification of perfluoroelastomer seals from
Belgium, Korea, Taiwan and Japan.
Dear Ms. Blevins:
In your letter dated March 19, 1993, you requested a tariff
classification ruling.
The products, identified as "Zalak" high performance seals,
are O-rings made of perfluoroelastomers. You suggest
classification in subheading 4016.93.0010, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
articles of vulcanized rubber other than hard rubber...gaskets,
washers and other seals...O-rings. Legal note 4 (a) to Chapter
40 of the HTS defines the expression "synthetic rubber" as
applying to:
Unsaturated synthetic substances which can be
irreversibly transformed by vulcanization with sulfur
into non-thermoplastic substances which, at a
temperature between 18 and 29 degrees Celsius, will not
break on being extended to three times their original
length and will return, after being extended to twice
their original length, within a period of 5 minutes, to
a length not greater than 1-1/2 times their original
length.
Since the perfluoroelastomer does not contain any
unsaturation in the polymer, it does not meet this definition,
and products made therefrom cannot be classified as rubber
articles in Chapter 40 of the HTS.
The applicable subheading for the perfluoroelastomer O-rings
will be 3926.90.4510, HTS, which provides for other articles of
plastics...gaskets, washers and other seals...O-rings. The rate
of duty will be 3.5 percent ad valorem.
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