CLA-2 CO:R:C:T 088990 KWM
TARIFF No.: 6815.99.4000
Ms. Debbi Jones
Customs Administrator
Subaru of America
P.O. Box 6000
Cherry Hills, New Jersey 08034-6000
RE: Automotive gaskets; Aramid fiber; Nonwoven textiles;
Mineral fillers; Composite gasket material.
Dear Ms. Jones:
We have received your correspondence dated March 18,
1991, regarding the tariff classification of automotive
gaskets containing aramid fibers. Our response follows.
FACTS:
The merchandise at issue is described as automotive
gaskets containing aramid fibers. The gaskets are imported as
replacement parts from Japan. The gaskets are composed of a
sheet of minerals and aramid fibers which are mixed with a
blend of synthetic rubber. Your letter states that they are
used as seals for fuel and lubricating oils in engine or
transmission cases of motor vehicles and vary in size and
shape depending on application. Your letter also provided the
following component material breakdown, by weight:
Minerals 50%
Aramid fibers 10%
Synthetic Rubber 20%
Miscellaneous or Etc. 20%
Your letter did not further specify what mineral substances
may be present, or what comprises the "miscellaneous"
material.
ISSUE:
How are the gaskets classified under the Harmonized
Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
The gaskets used as parts of internal combustion engines
are generally provided for in chapter 84, HTSUSA, unless they
are excluded by the legal notes for section XVI (including
chapter 84, HTSUSA) or the notes for chapter 84 itself. We
find that they are excluded. Note 1(a) to chapter 84, HTSUSA,
provides:
1. This Chapter does not cover:
(a) Millstones, grindstones and
other articles of Chapter 68;
* * *
(Emphasis added). Chapter 68, HTSUSA classifies, among other
things, "articles of stone or of other mineral substances . .
. not elsewhere specified or included." The gaskets in
question are considered to be "articles of mineral
substances." Customs has found that similar gaskets are
composed of two principle materials, aramid fiber and various
mineral substances. Gaskets such as these were developed to
replace gaskets made of asbestos. To duplicate the
performance characteristics of their asbestos predecessors,
modern gaskets combine aramid fiber of differing lengths with
specific minerals, depending on the intended use of the
product. Both materials are essential to the proper use of
the gasket. However, the nomenclature does not provide for
articles of aramid fiber. Therefore, there are no two
headings which equally merit consideration under GRI 3. Among
the remaining components, the mineral substances are clearly
the predominant material. Therefore, aramid fiber/mineral
material is classified as an article of mineral substances
classified in chapter 68, HTSUSA, and would be excluded from
section XVI (including chapter 84) HTSUSA.
The transmission gaskets might be considered parts of
automobiles, but they too are excluded by legal note 2(a) to
section XVII:
2. The expression "parts" and "parts and
accessories" do not apply to the following
articles, whether or not they are identifiable
as for the goods of the Section:
(a) Joints, washers or the like of any
material (classified according to their
constituent material or in heading No.
84.84) . . .
* * *
The General Explanatory Notes for section XVII, HTSUSA,
indicate that the note 2(a) exclusion is applicable to
gaskets. Further, the language of the notes indicates to us
that the constituent material analysis set out above is the
proper method for classifying merchandise of this type.
Having found no heading which, by GRI 1, serves to
classify the goods, we find that the gaskets are classified in
subheading 6815.99.4000, HTSUSA, as other articles of mineral
substances. We base our classification on the analysis above,
finding that two principle materials are present in this
product: aramid fiber and mineral substances. We further find
that neither material clearly establishes the essential
character of the gasket; the aramid fiber provides wear
resistance and is the more technologically advanced material,
while the mineral substances also contribute to the
performance characteristics of the product and are predominant
by bulk and weight. There, we have applied GRI 3(c) and
classified the product under that heading which occurs last in
numerical order.
HOLDING:
The subject merchandise, gaskets used as seals for fuel
and oil in engines and transmissions, made of a composite
material including aramid fiber and mineral substances, is
classified in subheading 6815,99,4000, HTSUSA, as articles of
other mineral substances. The applicable rate of duty is 4.5
percent ad valorem.
Sincerely,
John A. Durant, Director
Commercial Rulings Division