&&The goods are v-shaped packing seals made of fabric-reinforced fluorocarbon Viton rubber. Vee Packing sets are composed of a top and bottom component with a varying number of centre vees. They can be optimized by altering materials to accommodate different chemicals, temperatures and pressures.&&This advance ruling has been requested for a complete set (top, centre and bottom components) which have an inner dimension of 3/8 inches and an outer dimension of 7/8 inches.&&

&&The applicant’s suggested tariff classification for 8484.90.00.00 as a gasket was considered. However, the Explanatory Notes to heading 84.84 state:&&&&“These are composed of:&&&&• (i) a core of asbestos (or sometimes felt, cardboard or other non-metallic material) sandwiched between two metal sheets or&&• (ii) asbestos or other non-metallic materials cut to shape, and with metal sheeting folded along the outer edges and around the edges of any holes punched in the gasket or joint or&&• (iii) Layers or metal foil (of the same metal or of dissimilar metals) pressed together&&&&&&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 (Sets or assortments of gaskets and similar joints); these are generally classified according to their constituent material”.&&&&As the goods are not made of metal sheeting or foil and are not “sets or assortments of gaskets”, they are excluded from Chapter 84 and would be classified according to their constituent material. The packing seals are composite goods consisting of different materials. However, Note 1(ij) to Section XI excludes woven, knitted or crocheted fabrics, felt or nonwovens;, impregnated, coated, covered or laminated with rubber or articles thereof and directs classification to Chapter 40.&&&&The applicant also suggested classification under 3926.90.91.30 as gaskets made of plastics; however the good is not made of plastic, so it is excluded from Chapter 39.&&&&The good at issue is not referred to by the importer as a gasket but as a seal. On the importer’s website there is a separate heading for gaskets; the product in question is found under the “seal” heading. The Customs Tariff also distinguishes between gaskets and seals in subheading 4016.93 - Gaskets, washers and other seals. While the purpose of a gasket is to seal, all seals are not gaskets. In addition, gaskets are defined as flat objects. This product is not flat on both sides but is v-shaped.&&&&As the goods are seals mainly made of rubber, they would be included in heading 40.16 as other articles of vulcanized rubber other than hard rubber.&&