The tariff classification of perfluoroelastomer seals fromBelgium, Korea, Hong Kong and Japan.

NY 882026 February 2, 1993 CLA-2-39:S:N:N6:221 882026 CATEGORY: Classification TARIFF NO.: 3926.90.4510 Ms. Linda M. Blevins E.I DuPont De Nemours & Company, Inc. Concord Plaza, Read Building Wilmington, Delaware 19898 RE: The tariff classification of perfluoroelastomer seals from Belgium, Korea, Hong Kong and Japan. Dear Ms. Blevins: In your letter dated January 18, 1993, you requested a tariff classification ruling. The products are O-rings made of perfluoroelastomers. You suggest classification in subheading 4016.93.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber...gaskets, washers and other seals...O-rings. Legal note 4 (a) to Chapter 40 of the HTS defines the expression "synthetic rubber" as applying to : Unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Celsius, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Since the perfluoroelastomer does not contain any unsaturation in the polymer, it does not meet this definition, and products made therefrom cannot be classified as rubber articles in Chapter 40 of the HTS. The applicable subheading for the perfluoroelastomer O- rings will be 3926.90.4510, HTS, which provides for other articles of plastics...gaskets, washers and other seals...O- rings. The rate of duty will be 3.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport