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NY 884600

April 7, 1993

CLA-2-39:S:N:N6:221 884600


TARIFF NO.: 3926.90.4510

Ms. Linda M. Blevins
E.I. Du Pont De Nemours & Company, Inc.
Concord Plaza, Read Building
Wilmington, Delaware 19898

RE: The tariff classification of perfluoroelastomer seals from Belgium, Korea, Taiwan and Japan.

Dear Ms. Blevins:

In your letter dated March 19, 1993, you requested a tariff classification ruling.

The products, identified as "Zalak" high performance seals, 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.


Jean F. Maguire
Area Director

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