CLA-2 CO:R:C:M 950886 DWS
Mr. John Enser
Traffic Coordinator
Apple Rubber Products, Inc.
310 Erie Street
Lancaster, NY 14086
RE: O-Rings; Silicone; Fluorocarbon (Viton); Fluorosilicone; Cast
Polyurethane; Polyacrylate; Teflon; Kores Manufacturing Inc.
v. U.S.; Hancock Gross, Inc. v. U.S.; Arthur J. Fritz & Co.,
Western Oilfields Supply Co. v. U.S.; Section XVI, Note 1(g);
Section XV, Note 2(a); EN 73.18(E)
Dear Mr. Enser:
This is in response to your letter of November 7, 1991, to
Customs in New York City, New York, concerning the classification
of "O"-rings under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter has been referred to this office for
a response.
FACTS:
The subject "O"-rings are made from silicone, fluorocarbon
(viton), flourosilicone, cast polyurethane, polyacrylate, and
teflon. You state that the principle use of the subject "O"-
rings is in sealing applications in machines such as pumps,
cylinders, valves, and actuators. You are currently classifying
the "O"rings under subheading 3926.90.4500, HTSUS, which provides
for: "[o]ther articles of plastics: [g]askets, washers and other
seals."
ISSUE:
Whether the "O"-rings are parts of general use and precluded
from classification under section XVI, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The first question to be answered is whether the "O"-rings
can be considered parts to the various machinery listed. Whether
an article is a part of another article depends on the nature of
the so-called "part" and its usefulness, function and purpose in
relation to the article in which it is designed to serve. Kores
Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal
No. 82-83 (C.A.F.C. 1983).
As you have stated, the "O"-rings are used in sealing
applications in machinery such as pumps and actuators. This
function is important to the operation of the machinery.
Therefore, we find that the "O"-rings are parts of machinery.
Section XVI, note 1(g) provides that:
[t]his section does not cover:
(g) Parts of general use, as defined in note 2 to section
XV, of base metal (section XV), or similar goods of
plastics (chapter 39).
The term "parts of general use" is partly defined in section
XV, note 2(a), HTSUS, as "[a]rticles of heading . . . 7318 . . ."
Heading 7318, HTSUS, provides for: "[s]crews, bolts, coach
screws, screw hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles, of iron or
steel." (emphasis added).
The next question is, then, whether the plastic "O"-rings
are similar to the washers of heading 7318, HTSUS. In
understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized.
The Explanatory Notes, although not dispositive, are to be used
to determine the proper interpretation of the HTSUS. 54 fed.
Reg. 35127, 35128 (August 23, 1989). Explanatory Note 73.18 (E)
(p. 1030) provides that:
[w]ashers are usually small, thin discs with a hole in the
centre; they are placed between the nut and one of the parts
to be fixed to protect the latter. They may be plain, cut,
split, curved, cone shaped, etc.
In Webster's II New Riverside University Dictionary (1984),
the term "washer" is defined as "[a] small perforated disk placed
beneath a nut or at an axle bearing or joint to relieve friction,
prevent leakage, or distribute pressure." (emphasis supplied).
HQ 750020, dated January 20, 1975, ruled upon the
classification of rubber "O"-rings. In the ruling, it was stated
that:
[i]t is noted that in dynamic applications, the O-ring may
function as a packing, while in static applications, it
functions as a conventional gasket. It is conceivable that
under the practice today, the same style ring could be
classified as a gasket and as a machine part not
specifically provided for in item 680.90, TSUS. . . It is
our position that conventional plastic or rubber O-rings
which have a general use capability, whether used in
dynamic or static applications, are classifiable under the
provision for gaskets, of rubber or plastics in item
773.25, TSUS [Tariff Schedules of the United States], . . .
(emphasis supplied).
In Hancock Gross, Inc. v. U.S., C.D. 4555 (1974),
faucet washers, designed to seal the flow of water, were held
classifiable as gaskets, of rubber or plastics, under item
773.25, TSUS. A gasket was defined as "a deformable material
clamped between essentially stationary faces to prevent the
passage of matter through an opening or joint." The court
decided that "[s]tructurally, the imported articles are, as
described by name, rings, and are made of rubber. In structure,
and function as well, the merchandise conforms to that commonly
understood to be gaskets." The primary function of the faucet
washers was to seal, the same function as the subject "O"-rings.
In discussing what the term "essentially stationary" means,
the court in Hancock Gross states that "I, for one, am not
certain what constitutes 'essentially stationary' surfaces and
there is, in this record, no adequate proof of what it means. If
it means surfaces that are completely stationary with no movement
in the joint sealed by the gasket, why say 'essentially' and not
just 'stationary' as edited by defendant. The primary function
of faucet washers is to seal the flow of water when the valve is
shut off. Faucet washers, in my opinion, plausibly perform that
function between two faces or surfaces that are essentially
stationary." The court, then, intimates that the joint sealed by
the gasket does not have to be entirely static for the seal to be
classifiable as a gasket. HQ 750020 supports this proposition by
providing that rubber "O"-rings have a general use capability
regardless of whether they are used in dynamic or static
applications.
In Arthur J. Fritz & Co., Western Oilfields Supply Co. v.
U.S., 59 CCPA 46, C.A.D. 1036 (1971), rubber sealing rings, used
in irrigation equipment, were held classifiable as gaskets under
item 773.25, TSUS. The court stated that the structural design
of the sealing rings "is geared to what we are constrained to
hold to be the primary purpose - sealing." The subject "O"-rings
are geared to the same purpose, preventing the leakage of matter.
These cases and our earlier decision indicate to us that
certain gaskets, seals, washers, and "O"-rings are similar, and
it would be incorrect to hold that "O"-rings are not similar to
the washers in heading 7318, HTSUS.
Consequently, it is our position that the subject "O"-rings
are similar to the washers in heading 7318, HTSUS. The function
of the "O"-rings are to seal in matter contained within a pump or
a cylinder, to prevent leakage. The washers in heading 7318,
HTSUS, are fixed onto a nut and bolt and are designed, by
definition, to both spread force over a wide area in order to
protect an object's structure and prevent leakage. Therefore,
being similar to washers for tariff classification purposes, the
"O"-rings are "parts of general use".
Because, under section XVI, note 1(g), HTSUS, the subject
"O"-rings are precluded from classification under section XVI,
HTSUS, they are classifiable under subheading 3926.90.45, HTSUS,
which provides for: "[o]ther articles of plastics: [o]ther:
[g]askets, washers and other seals."
HOLDING:
The "O"-rings are classifiable under subheading 3926.90.45,
HTSUS, which provides for: "[o]ther articles of plastics:
[o]ther: [g]askets, washers and other seals." The general,
column one rate of duty is 3.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division