HQ 083934: Tariff classification of compressed gasket material, Durlon 8500 and Durlon 8600

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083934

                                    June 13, 1989

          CLA-2 CO:R:C:G 083934 JLJ; 836925

          CATEGORY: Classification

          TARIFF NO.: 5603.00.9040

          Mr. David Serko, Esquire
          Serko & Simon
          One World Trade Center, Suite 3371
          New York, New York 10048

          RE: Tariff classification of compressed gasket material,
              Durlon 8500 and Durlon 8600

          Dear Mr. Serko:

               You requested a tariff classification ruling for compressed
          gasket material, Durlon 8500 and Durlon 8600, imported from
          Canada.  You submitted a sample along with your request.  You
          request confidentiality for the commercial information submitted
          along with your request.

          FACTS:

               The compressed gasket material is manufactured by the
          following process.  Rubber sheeting or slabs (NBR Acrylonitrile
          -butadiene and SBR styrene-butadiene compounds) are treated with
          a solvent and then mixed in a rubber curing agent.  Kevlar
          textile fibers (Aramid pulp) and other fibrous materials
          (Wallastokup) are blended in a dry mixer.  The treated rubber,
          now a slurry, is poured into the dry mixer, and the whole batch
          is blended.

               After mixing for up to an hour, the mass attains the
          consistency of a crumbly dough.  This dough is fed into the
          hopper of a two roll calendar.  The hot roll becomes the take-up
          roll.  At each revolution, the rolls are separated by one-
          thousandth of an inch until the desired thickness of about 1/16
          inch is achieved.  This is like a lapping operation, not a
          laminating process.  The sheet remains on the roll until it is
          cured, then it is cut off.  It may be kept at the same size, 120
          inches by 126 inches, or cut into smaller sized sheets.  The
          brand name and quality is printed on one surface.

















                                         -2-


               We note that Durlon 8500 is made of acrylonitrile-butadiene
          rubber (NB), chemical curing agents, mineral fillers and
          disassociated Aramid fibers in pulp form.  Durlon 8600 is made of
          styrene-butadiene rubber (SBR), chemical curing agents, mineral
          fillers and disassociated Aramid fibers in pulp form.  Both are
          produced in roll or sheet form.

          ISSUE:

               What is the tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) of the
          compressed gasket material?

          LAW AND ANALYSIS:

               You argue, citing Legal Note 9 of Chapter 40, HTSUSA, and
          various Explanatory Notes, that the instant compressed gasket
          material should be classified under the provision for plates,
          sheets, strip, rods and profile shapes, of vulcanized rubber
          other than hard rubber: of noncellular rubber: plates, sheets and
          strip, in subheading 4008.21.0000, HTSUSA.  We disagree.

               Both products are made up, to a great extent, of textile
          fibers.  The Kevlar Aramid pulp is also referred to as
          "engineered short fiber" on one of the shipping bags.  The Kevlar
          is a textile fiber.  In both Durlon 8500 and Durlon 8600, the
          Aramid fiber outweighs, and far exceeds the value, of the rubber,
          as shown below:

                         Durlon 8500             Durlon 8600

                    Weight       Value           Weight      Value

          Rubber    8.30         $19.00          7.85        $11.52
          Aramid
            Pulp    10.80        $129.66         10.19       $122.39

          The weight figures provided above are in pounds, while the value
          is in Canadian dollars.

               The products are made by combining all ingredients, then
          forming the sheet.  The submitted sample shows clumps of light
          yellow fibers, not a solid area of green rubber.  The Explanatory
          Notes for Heading 5603, HTSUSA, seem to describe the production
          of the instant materials when they discuss, on page 775, the "in
          situ" web formation process and the chemical bonding process, as
          follows:














                                         -3-


               I.   Web formation:

          *               *               *               *             *

                    (d)  by various specialized technologies in which fibre
                         production, web formation and usually bonding
                         occur simultaneously (in situ process).

               II.  Bonding:

          *               *               *               *             *

                    (a)  Chemical bonding, in which the fibres are
                         assembled by means of a bonding substance.  This
                         may be done by impregnation with an adhesive
                         binder such as rubber, gum, starch, glue or
                         plastics, in solution or emulsion, by heat
                         treatment with plastics in powder form, by
                         solvents, etc.  Binding fibres can also be used
                         for chemical bonding.

               The rubber does not completely embed the textile fibers but
          acts more like a binder; the textile fibers remain visible.  No
          allowance is made for rubber combined with textile materials in
          Heading 4008, HTSUSA.  The textile component is not mere filler.
          It helps to make the product.  The textile fibers predominate by
          weight and by value.

               Inasmuch as both rubber and textile fibers form part of the
          instant materials, we look to General Rule of Interpretation
          (GRI) 3, HTSUSA, which deals with goods classifiable in two or
          more headings.  GRI 3(a) cannot be used because Heading 4008 and
          Heading 5603 both deal with only part of the materials contained
          in the composite goods, so they are to be regarded as equally
          specific.  GRI 3(b) cannot be used because neither rubber nor
          textile seems to form the essential character of the instant
          gasket materials.  GRI 3(c) says that when goods cannot be
          classified by reference to 3(a) or 3(b), they shall be classified
          under the heading which occurs last in numerical order among
          those equally meriting consideration.

               Following GRI 3(c), we find that the instant gasket
          materials are classified under the provision for nonwovens,
          whether or not impregnated, coated, covered or laminated: other:
          other: other, in subheading 5603.00.9040, HTSUSA, dutiable at the
          general rate of 12.5 percent ad valorem.  Under the United
          States-Canada Free Trade Agreement, goods manufactured in Canada














                                         -4-


          and classified in subheading 5603.00.9040, HTSUSA, are eligible
          for a duty rate of 11.2 percent ad valorem if all applicable
          regulations are met.  See General Note 3(c)(vii), HTSUSA, for
          further details.  Textile category 223 applies to this
          subheading.

          HOLDING:

               Durlon 8500 and Durlon 8600 are classified in subheading
          5603.00.9040, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division











































          6cc: A.D. N.Y. (NIS-350)                    JLJohnson:tj:typed
          06/13/89
          Jones library
          name: 083934JLJ