Automotive Gasket

HQ 089014 July 18, 1991 CLA-2 CO:R:C:M 089014 NLP CATEGORY: Classification TARIFF NO.: 6815.10.00 Ms. Debbie Jones Customs Administrator Subaru of America Subaru Plaza P.O Box 6000 Cherry Hill, NJ 08034-6000 RE: Automotive Gasket Dear Ms. Jones: This is in response to your letter of March 19, 1991, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an automotive gasket made in Japan. A sample was submitted for our examination. FACTS: The automotive gasket is comprised of a carbon sheet with a stainless steel ring fitted around the inside rim. It is a replacement part which is used at the connection of exhaust pipes of motor vehicles. ISSUE: What is the tariff classification of the automotive gasket of carbon. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. Heading 8484, HTSUSA, provides for gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings. The Explanatory Notes for the HTS, although not dispositive, are to be looked to for the proper interpretation of the HTS. The Explanatory Notes to Heading 8484, HTSUSA, states, in pertinent part: The heading does not cover: (a) Gaskets or joints, other than the composite types incorporating metal sheeting or foil, which do not comply with the conditions set out in (B) above [which provides for sets or assortments of gaskets and similar joint]; these are generally classified according to their constituent material. The instant gasket is not made of metal sheeting combined with other materials, nor is it made of two or more layers of metal. The gasket is individually packaged and is not part of a set or an assortment of gaskets. Therefore, the gasket is not classified in Heading 8484, HTSUSA. Pursuant to the above Explanatory Note, the gasket would be classified according to its constituent material. Subheading 6815.10, HTSUSA, provides for nonelectrical articles of graphite or other carbon. The constituent material of the gasket is carbon and it is a nonelectrical article not specifically provided for elsewhere. As a result, the gasket is classifiable in this subheading. HOLDING: The gasket is classifiable in subheading 6815.10.0000, HTSUSA, which provides for articles of stone or of other mineral substances, not elsewhere specified or included, nonelectrical articles of graphite or carbon. The rate of duty is 4.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division