HQ 085980: Tariff classification of compressed gasket material, Durlon 8400

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 085980

                                    March 13, 1990


            CLA-2 CO:R:C:G 085980 JLJ

            CATEGORY: Classification

            TARIFF NO.: 6815.99.40

            Mr. T.A. Schofield
            A. N. Deringer, Inc.
            R. D. #1, Box W-432
            Alexandria Bay, New York  13607-9798

            RE:  Tariff classification of compressed gasket material,
                 Durlon 8400

            Dear Mr. Schofield:

                 You submitted an internal advice request dated November 7,
            1989, for a tariff classification under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), for a
            compressed gasket material, Durlon 8400, manufactured in Canada
            by your client Durabla.  Although the internal advice request
            was not submitted to the Customs Service field office in
            accordance with 19 C.F.R. 177.11, we have decided to waive the
            requirement in this case based on the fact that we have since
            received  input from both the office and the national import
            specialist.  A sample of Durlon 8400 was submitted along with
            your request.

            FACTS:

                 Durlon 8400 is composed, by weight and by value, of the
            following components:

                            Weight           $ Value

            Rubber          12.45             26.70
            Solvent         negligible         6.36
            Chemical          .73              1.24
            Mineral Filler  32.42             12.94
            Synthetic Pulp   4.31             51.68
            Other Pulp       5.09             57.23


















                                         - 2 -

                 A descriptive brochure concerning  Durlon 8400 states that
            "Durlon 8400 Gold contains high temperature synthetic fibers
            and minerals combined with high grade nitrile NBR rubber.
            Durlon 8400 exhibits higher temperature limits than aramid
            based materials and the handling and cutting characteristics
            are greatly improved over carbon and glass fiber products."

                 The manufacturing process is as follows.  Rubber sheeting
            or  slabs (NBR acrylonitrile-butadiene) are mixed with a
            solvent until the rubber becomes a pasty mush.  This mush is
            mixed with rubber curing agents.  In a separate dry mix
            operation, synthetic and other fibers are combined with the
            mineral fillers.  To this dry mixture is added the pasty rubber
            mush.  The combined mixture is processed for thirty to sixty
            minutes into a crumbly dough, and more solvent is added to
            maintain pliancy.

                 The dough is fed into the hopper of a two-roll rubber
            sheet manufacturing machine consisting of one hot and one cold
            roll.  The hot roll is the take-up roll, while the cold roll
            serves to compress the dough evenly across the hot roller as
            both rolls rotate.  The rollers are set one-thousandth of an
            inch apart.  Small amounts of the dough are added continuously
            to the hopper of the shelter.  At the end of one revolution,
            the rollers are set another thousandth of an inch apart, and
            the process is repeated until the desired thickness is reached.
            The sheet is then removed from the hot roller.

                 In Customs Headquarters Ruling Letter (HRL) 084970 of
            September 26, 1989, we held that similar compressed gasket
            material, Durlon 8500 and Durlon 8600, also manufactured by
            your client, were classified under the provision for articles
            of stone or other mineral substances, not elsewhere specified
            or included:  other articles: other: other, in subheading
            6815.99.40, HTSUSA, dutiable at the ad valorem rate of 4.5
            percent (3.6 percent ad valorem if eligible for entry under the
            United States-Canada Free Trade Agreement).

            ISSUE:

                 What is the proper tariff classification of Durlon 8400?

            LAW AND ANALYSIS:

                 In HRL 084970 we discussed the HTSUSA classification of
            similar compressed gasket materials.  While the composition of
            Durlon 8400 differs somewhat from Durlon 8500 and Durlon 8600,
            in the percentages (both weight and value) of material involved
            and in having a synthetic fiber other than Kevlar aramid, it is
            still quite similar in composition and in function.












                                         - 3 -

                 Durlon 8400 is a compressed gasket material which is a
            composite article composed of synthetic rubber, textile fibers
            and mineral fillers.  As such, there are several possible
            tariff classifications under the HTSUSA--i.e., as a sheet of
            vulcanized rubber in heading 4008, HTSUSA, as a nonwoven
            textile article in heading 5603, HTSUSA, or as an article of
            other mineral substances in heading 6815, HTSUSA.  A detailed
            discussion of these possibilities is set forth in HRL 084970
            for Durlon 8500 and Durlon 8600.

                 As in HRL 084970, the merchandise in question is produced
            from a mixture of several materials each of which is
            classifiable under a separate heading.  GRI 3(a), HTSUSA,
            states that, when two or more headings each refer to part only
            of the materials contained in a composite good, the headings
            are to be regarded as equally specific.  Inasmuch as none of
            the headings referenced above refer to all of the materials
            contained in Durlon 8400, we cannot classify it according to
            GRI 3(a), HTSUSA.

                 GRI 3(b), HTSUSA, states that composite goods consisting
            of different materials shall be classified as if they consisted
            of the material which gives them their essential character.  If
            the essential character of Durlon 8400 can be determined, the
            product may be classified according to GRI 3(b), HTSUSA.

                 Durlon 8400 has the appearance of a rubbery material and
            is made by a rubber manufacturing process.  It is made in part
            of rubber, which serves to bind the other components together,
            to provide some compressibility when the gasket is in use, and
            to seal impermeably.  Counsel for Durabla have advised us
            concerning Durlon 8500 and Durlon 8600 that the academic
            community and the industry experts view vulcanized rubber with
            significant amounts of mineral fillers as a product of the
            rubber industry.  We assume that Durlon 8400 is regarded in a
            similar fashion.

                 The synthetic fibers in Durlon 8400 are more expensive
            than either the rubber or the mineral fillers.  They serve to
            strengthen and to reinforce the compressed gasket material.
            They also make it more flexible.

                 The mineral fillers are the largest single component by
            weight.  They extend the bulk of the gasket.  They also provide
            chemical and thermal resistance to the gasket material.  In
            addition, some fillers have sealing, drying or binding
            properties.















                                         - 4 -

                 In view of the significant characteristics and functions
            of each of the three main components of Durlon 8400 (i.e.,
            rubber, minerals and synthetic fibers), it is impossible to
            determine that any one component constitutes the essential
            character of the instant gasket material, so we must turn to
            GRI 3(c), HTSUSA.

                 GRI 3(c) states that when goods cannot be classified by
            reference to GRI 3(a) or GRI 3(b), they shall be classified
            under the heading which occurs last in numerical order among
            those which equally merit consideration.  Among headings 4008,
            5603 and 6815, heading 6815 occurs last in numerical order,
            therefore Durlon 8400 must be classified in that heading.

            HOLDING:

                 We find that Durlon 8400 is classified under the
            subheading for other mineral substances, not elsewhere
            specified or included, in subheading 6815.99.40, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



































            6cc: Area Dir., N.Y. Seaport
            1cc: NIS- George Barth
            1cc: D.D., Champlain, N.Y.(Attn: Pete Fortrell)
            hensley library 085980JLJ