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HQ 089425

September 26, 1991

CLA-2 CO:R:C:F 089425 SLR


TARIFF NO.: 7019.90.5050; 7019.39.1000

Mr. Lasse Koerm
North Continental Enterprises, Inc.
P.O. Box 6217
Evanston, IL 60204

RE: Fiberglass Oven Door Gaskets and Sheets; Glass Fibers and Articles Thereof of Heading 7019.

Dear Mr. Koerm:

This is in response to your May 20, 1991 letter requesting the proper classification of fiberglass oven door gasket and sheets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were forwarded for our examination.


The samples are described as follows:

1. Oven Door Gaskets for domestic and commercial (bake) ovens. Made from fiberglass with internal steel wire mesh, coated with a silicone elastomer.
Trade name: "Marseal"

2. Thermal/acoustic insulation for appliances, heaters, metal chimneys, exhaust systems, etc. Made from a fiberglass sheet with a wavy surface referred to as "aerated Rippleglass." Trade name: "Webglass"

3. Same as sample 2. above but with a smooth surface. It is said, however, that this product includes a thin cover of aluminum foil to protect against microwave leakage.


What is the proper classification of the above-described products under the HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 7019, HTSUSA, provides for glass fibres and articles thereof. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 7019 indicates that the uses of glass fibres covered by the heading include:

(2) For heat insulation purposes (e.g., for insulating roofs, chimneys, boilers, furnaces, steam piping, steam turbine bodies, tubes or pipes, ice-cupboards, and heat insulated vans or wagons) in the form of fibres in bulk, nodules, felts, pads, casings (for pipes) or braids, (whether or not impregnated with glue, pitch or other substances, or with paper, textile or wire mesh supports).

The note also indicates, however, that the heading excludes:

(a) Semi-finished products and articles obtained by compressing glass fibres, or superimposed layers of glass fibres, impregnated with plastics, if having a hard, rigid character and hence having lost the character of articles of glass fibres (Chapter 39).

The subject oven gaskets consist of fiberglass with an internal wire support -- a combination sanctioned by the note. Although plastic coated, the gaskets have not acquired a hard/rigid character due to that process. Accordingly, the gaskets are classifiable in heading 7019, HTSUSA.

As for the fiberglass sheets (samples 2. and 3.), they appear to be classifiable in heading 7019 as well.


The oven door gaskets are classifiable in subheading 7019.90.5050, HTSUSA, which provides for glass fibers (including glass wool) and articles thereof (for example yarn, woven fabrics): other, other. The applicable rate of duty is 6.2 percent ad valorem.

The fiberglass sheets (samples 2. and 3.) are classifiable in subheading 7019.39.1000, HTSUSA, which provides for glass fibers (including glass wool) and articles thereof (for example yarn, woven fabrics): thin sheets, webs, mats, matresses, boards and similar nonwoven articles: other: insulation products. The applicable rate of duty is 6.2 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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