CLA-2 CO:R:C:F 953257 EAB
3920.99.10; 3920.99.20; 3926.90.45; 5911.90
Dragon Cheng, President
Intertech Supply, Inc.
2530 Corporate Place #A105
Monterey Park, California 91754
Re: PTFE gaskets; gasketing material; self-adhesive
Dear Mr. Cheng:
This is in reply to your letter dated November 20, 1992, in
which you request a binding ruling on the classification under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA)
of certain polytetrafluoroethylene (PTFE) goods.
FACTS:
Customs has viewed six samples:
1.) Finished ring gaskets in various diameters; and
2.) Adhesive-backed joint sealant rounded on the edges,
ranging from 1 mm to 1 inch at the greatest cross-section and
imported in material lengths on spools;
3.) Round valve stem packing ranging from 3/32 inch to 3/8
inch at the greatest cross-section and imported in material
lengths on spools;
4.) Gasket tape 1/2 inch wide imported in material lengths
on spools.
5.) Adhesive-backed gasket "tape" 8 inches wide, ranging from
10 mils to 120 mils uniformly thick and imported in material
lengths. (You advise that other importations of this item
will be in widths of 1, 1.5 and 2 inches);
6.) Sheet gasketing material measuring 49 inches by 60 inches
and 49 inches by 120 inches, each being from 1/32 inch to 1/4
inch thick and imported in sheets.
ISSUE:
What is the classification of PTFE gaskets and gasketing
materials imported in material lengths with discrete cross-
sectional dimensions on rolls and not on rolls of varying widths?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the HTSUSA
is governed by the principles set forth in the General Rules of
Interpretation (GRIs) and, in the absence of special language or
context which otherwise requires, by the Additional U.S. Rules of
Interpretation. The GRIs and the Additional U.S. Rules of
Interpretation are part of the HTSUSA, and are to be considered
statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.
Heading 3926, HTSUSA, is a basket provision for articles of
plastics not elsewhere specified. Since there are no other
headings in Chapter 39 that provide for plastic ring gaskets, this
heading remains as the residual choice for classification.
Thereunder, subheading 3926.90.45 describes "gaskets, washers and
other seals." Goods represented by sample #1 are classifiable
under the foregoing provision.
Heading 3916, HTSUSA, describes, inter alia, monofilament of
a cross-sectional dimension exceeding 1 mm and rods, whether or not
surface-worked. We find that goods represented by samples #2 and
#3 are classifiable under subheading 3916.90.30, HTSUSA, if the
cross-sectional dimension exceeds 1 mm but does not exceed 5 mm.
Where the cross-sectional dimension exceeds 5 mm, the goods are
classifiable under subheading 3916.90.50, HTSUSA. We make the
foregoing distinction based upon the complementary language of
Legal Note 7, Chapter 40, which requires that vulcanized rubber
thread of which any cross-sectional dimension exceeds 5 mm is to
be classified under heading 4008 ("rods", etc.) rather than under
heading 4007 ("thread").
For those goods represented by samples #2 and #3 that are of
a cross-sectional dimension not exceeding 1 mm, we find that they
are classifiable under subheading 5911.90, HTSUSA, a provision for
textile products and articles, for technical uses, specified in
note 7 to the chapter; more specifically, gaskets.
Heading 3920, HTSUSA, provides for, among other goods, sheets
and strip of noncellular plastics, not reinforced or similarly
combined with other materials. We find those goods represented by
sample #4 to be classifiable under subheading 3920.99.20, HTSUSA,
a provision for flexible strip of plastics on rolls.
Merchandise falling under the description of heading 3919,
HTSUSA, includes self-adhesive plates, sheets, tape, strip and
other flat shapes of plastics, whether or not in rolls. Those
goods represented by sample #5 and otherwise described by you as
being on rolls and having a width not exceeding 20 cm are
classifiable under subheading 3919.10.20, a provision for such
merchandise other than that having a light-reflecting surface
produced as described therein. Those goods as aforesaid but either
not on rolls or on rolls exceeding 20 cm in width are classifiable
under subheading 3919.90.50, a provision for such merchandise other
than that having a light-reflecting surface produced as described
therein.
Those goods represented by sample #6 are classifiable under
subheading 3920.99.10, HTSUSA, a provision for flexible sheets of
plastic over 0.152 mm thick.
HOLDING:
PTFE that is in the form of:
1.) finished ring gaskets in various diameters is classifiable
under subheading 3926.90.45, HTSUSA, a provision for other
articles of plastics and articles of other materials of
headings 3901 to 3914; other; gaskets, washers and other
seals, and is dutiable at the column one general rate of 3.5
percent ad valorem;
2.) adhesive-backed joint sealant rounded on the edges,
ranging from 1 mm to 1 inch at the greatest cross-section and
imported in material lengths on spools and round valve stem
packing ranging from 3/32 inch to 3/8 inch at the greatest
cross-section and imported in material lengths on spools is
classifiable under subheading 3916.90.30, HTSUSA, a provision
for monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether or not
surface-worked but not otherwise worked, of plastics; of other
plastics; other; other; monofilament, if any cross-sectional
dimension does not exceed 5 mm, and is dutiable at the column
one general rate of 7.8 percent ad valorem; furthermore, such
goods with any cross-sectional dimension that exceeds 5 mm is
classifiable under subheading 3916.90.50, HTSUSA, a provision
for monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether or not
surface-worked but not otherwise worked, of plastics; of other
plastics; other; other; other, and are dutiable at the column
one general rate of 5.8 percent ad valorem; however, such
goods with any cross-sectional dimension not exceeding 1 mm
are classifiable under subheading 5911.90, HTSUSA, a provision
for textile products and articles, for technical uses,
specified in note 7 to this chapter; other, and are dutiable
at the column one general rate of 7.5 percent ad valorem;
3.) gasket tape of a width exceeding 5 mm and imported in
material lengths on spools is classifiable under subheading
3920.99.20, HTSUSA, a provision for other plates, sheets,
film, foil and strip, or plastics, noncellular and not
reinforced, laminated, supported or similarly combined with
other materials; of other plastics; of other plastics; film,
strip and sheets, all the foregoing which are flexible; other,
and is dutiable at the column one general rate of 4.2 percent
ad valorem;
4.) adhesive-backed gasket "tape" ranging from 10 mils to 120
mils of uniform thickness, imported on rolls each having a
width exceeding 5 mm but not exceeding 20 cm, is classifiable
under subheading 3919.10.2055, HTSUSA, a provision for self-
adhesive plates, sheets, film, foil, tape, strip and other
flat shapes, of plastics, whether or not in rolls; in rolls
of a width not exceeding 20 cm; other; other; other, and are
dutiable at the column one general rate of 5.8 percent ad
valorem; whereas, such goods imported either not on rolls or
on rolls having a width exceeding 20 cm are classifiable under
subheading 3919.90.5060, a provision for self-adhesive plates,
sheets, film, foil, tape, strip and other flat shapes, of
plastics, whether or not in rolls; other, other, other, and
are dutiable at the column one general rate of 5.8 percent ad
valorem; and
5.) sheet gasketing material measuring 49 inches by 60 inches
and 49 inches by 120 inches, each being from 1/32 inch to 1/4
inch thick and imported in sheets is classifiable under
subheading 3920.99.10, HTSUSA, a provision for other plates,
sheets, film, foil and strip, of plastics, noncellular and not
reinforced, laminated, supported or similarly combined with
other materials; of other plastics; of other plastics; film,
strip and sheets, all the foregoing which are flexible; over
0.152 mm in thickness, and not in rolls, and are dutiable at
the column one general rate of 6 percent ad valorem.
Sincerely,
John Durant, Director