Gaskets

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Community Should Know About:
GASKETS

AN INFORMED COMPLIANCE PUBLICATION
JANUARY 2006

Gaskets
January 2006

NOTICE:

This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

Publication History

First Issued March 2004
Revised January 2006

PRINTING NOTE:

This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally
created using Microsoft® Word. Pagination and margins in downloaded versions may
vary depending upon which word processor or printer you use. If you wish to maintain
the original settings, you may wish to download the Portable Document Format (PDF)
version, which can then be printed using Adobe® Reader or other PDF reader.

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PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and
related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out
these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.
1484), the importer of record is responsible for using reasonable care to enter, classify and
determine the value of imported merchandise and to provide any other information necessary to
enable U.S. Customs and Border Protection to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met.
CBP is then responsible for fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay release of the merchandise
and, in some cases, could result in the imposition of penalties.

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the
informed compliance responsibilities of U.S. Customs and Border Protection. In order to
provide information to the public, CBP has issued a series of informed compliance publications
on new or revised requirements, regulations or procedures, and a variety of classification and
valuation issues.

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the
classification of gaskets of differing materials. “Gaskets” provides guidance regarding the
classification of imported merchandise. We sincerely hope that this material, together with
seminars and increased access to rulings of U.S. Customs and Border Protection, will help the
trade community to improve voluntary compliance with customs laws and to understand the
relevant administrative processes.

The material in this publication is provided for general information purposes only. Because
many complicated factors can be involved in customs issues, an importer may wish to obtain a
ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to
obtain advice from an expert who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to the Assistant
Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Michael T. Schmitz,
Assistant Commissioner
Office of Regulations and Rulings

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INTRODUCTION.......................................................................................... 7
DEFINITION................................................................................................. 7
APPLICATION OF THE GENERAL RULES OF INTERPRETATION........ 8
APPLICATION OF SECTION NOTES........................................................ 8
METAL GASKETS.................................................................................... 10
CORK GASKETS...................................................................................... 11
RUBBER GASKETS................................................................................. 12
PLASTIC GASKETS................................................................................. 15
PAPER GASKETS.................................................................................... 17
TEXTILE GASKETS.................................................................................. 17
FIBERGLASS GASKETS.......................................................................... 18
ASBESTOS GASKETS............................................................................. 18
GASKETS OF OTHER MINERAL SUBSTANCES................................... 19
SETS OR ASSORTMENTS OF GASKETS.............................................. 21
THE IMPORTER’S RESPONSIBILITIES.................................................. 21
INVOICE REQUIREMENTS...................................................................... 22
ADDITIONAL INFORMATION................................................................... 23
................................................................................................................ 23 The Internet
................................................................................................. 23 Customs Regulations
........................................................................................................ 23 Customs Bulletin
................................................................................. 24 Importing Into the United States
............................................................................. 24 Informed Compliance Publications
...................................................................................................... 25 Value Publications
................................................................................. 26 “Your Comments are Important”

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INTRODUCTION

The classification of gaskets has caused difficulty for a number of reasons. First,
there is no single tariff classification or location in the tariff for all gaskets. Classification
depends on a variety of factors, including the composition of a gasket and where it is
used. Second, even when invoices correctly describe the product as a gasket, they
often fail to describe the article sufficiently in terms of composition and use to permit
proper classification. Further compounding the problem, such information is often not
easily obtainable from blueprints, computer databases or even physical examination.
Finally, classification of gaskets requires reference to various General Rules of
Interpretation, Explanatory Notes, Section Notes and Chapter Notes, and the
application of these may be complicated at times.

DEFINITION

The McGraw Hill Dictionary of Scientific and Technical Terms, Fifth Edition,
defines a gasket as “A packing made of deformable material, usually in the form of a
sheet or ring, used to make a pressure-tight joint between stationary parts.” The
McGraw Hill Encyclopedia of Science & Technology defines a gasket as “Deformable
material used to make a pressure-tight joint between stationary parts, such as cylinder
head and cylinder, that may require occasional separation. Gaskets are known as static
seals, as compared with packing or dynamic seals. Gaskets are made of sheet
materials such as natural or synthetic rubber, cork, vegetable fiber such as paper,
asbestos and plastic pastes, or of soft metallic materials such as lead and copper.”

The functions of gaskets have been addressed by both the court and
Headquarters. In Arthur J. Fritz & Co., Western Oilfields Supply Co. v. U.S., 59 CCPA
46, CAD 1036 (1971), rubber sealing rings, used in irrigation equipment, were held to
be classifiable as gaskets. The court stated that the structural design of the rings "is
geared to what we are constrained to hold to be the primary purpose - sealing." HQ
087392, dated August 6, 1992, stated that “A gasket provides a seal or cushion
between, for example, two machinery parts so that fluids or gases do not escape at the
joining of those parts.” HQ 004449, dated December 4, 1998, defined a gasket as “a
seal or packing used to make a pipe or other joint air- or fluid-tight.”

In Hancock Gross, Inc. v. U.S., C.D. 4555 (1974), a gasket was defined as
“deformable material clamped between essentially stationary faces to prevent the
passage of matter through an opening or joint.” In holding that faucet washers were
classifiable as gaskets, the court noted that the “primary function of faucet washers is to
seal the flow of water when the valve is shut off. Faucet washers...plausibly perform
that function between two faces or surfaces that are essentially stationary." In HQ
950886, dated April 3, 1992, Headquarters referred to Hancock Gross and concluded,
“The court, then, intimates that the joint sealed by the gasket does not have to be
entirely static for the seal to be classifiable as a gasket.” However, in general, a gasket
forms a seal between essentially stationary faces.

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APPLICATION OF THE GENERAL RULES OF INTERPRETATION

The classification of gaskets, like the classification of every other product, is
based on the General Rules of Interpretation (GRIs). Many gaskets can be classified by
referring solely to GRI 1, which states, in part, that for legal purposes classification shall
be determined according to the terms of the headings and any relative Section or
Chapter Notes. In the event that the goods cannot be classified solely on the basis of
GRI 1, and if the headings and legal notes do not require otherwise, the remaining GRIs
are to be taken in order.

Gaskets (or gasket materials) that cannot be classified according to GRI 1 are
generally classified according to GRI 3, which has three parts. GRI 3(a) requires that
“The heading which provides the most specific description shall be preferred to
headings providing a more general description.” When comparing a four digit heading
for “parts” with a four-digit residual or basket heading for “other articles” under this rule,
the heading for parts is more specific. If the gasket is not provided for as a part,
classification is generally according to the component material of which it is made.

Other than those gaskets made of metal and other material that meet the terms
of heading 8484, gaskets (or gasket materials) made up of two or more materials are
generally classified according to GRI 3(b). GRI 3(b) provides that goods which cannot
be classified by reference to GRI 3(a) shall be classified as if they consisted of the
material or component which gives them their essential character. There are no hard
and fast rules for determining essential character. The Explanatory Notes for GRI 3
state that the factor which determines the essential character of an article may vary
from case to case. It could depend on the nature of the materials or the components,
their relative bulk, quantity, weight or value; or the role a particular material plays in
relation to the use of the goods. In general, essential character has been construed to
mean the attribute which strongly marks or serves to distinguish what an article is; that
which is indispensable to the structure or condition of an article. In the case of gaskets,
great weight is given to the component that performs the sealing function.

If the essential character of the gasket cannot be attributed to any one
component, GRI 3(c) provides that the product shall be classified under the heading
which occurs last in numerical order among those which equally merit consideration.
For example, a gasket or gasket material in which vulcanized rubber of Chapter 40 and
mineral fillers of Chapter 68 equally merit consideration would be classifiable under
heading 6815, in the provision for articles of other mineral substances...not elsewhere
specified or included (HQ 084970, dated September 26, 1989, and HQ 085840, dated
July 25, 1990).

APPLICATION OF SECTION NOTES

When classifying gaskets, it is important to keep in mind that the sequential order
of application of the GRIs may be influenced by certain Section or Chapter Notes. This
is particularly true of gaskets that are parts of machines in Chapters 84 and 85. Those

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two Chapters comprise Section XVI. Note 2 to Section XVI states that, subject to
certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to
Chapter 85, parts of machines are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84
and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485,
8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in
their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind
of machine, or with a number of machines of the same heading
(including a machine of heading 8479 or 8543) are to be classified with
the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473,
8503, 8522, 8529 or 8538 as appropriate. However, parts which are
equally suitable for use principally with the goods of headings 8517
and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466,
8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in
heading 8485 or 8548.

In summary, a gasket that meets the terms of heading 8484 is to be classified
within that heading. A gasket that does not meet those terms, that is not excluded from
classification in Chapters 84 or 85, and that is solely or principally used as a part of a
machine, or a group of machines classified in the same heading, is classified in the
same heading as the machine or machines of which it is a part, or in headings 8409,
8431, 8448, 8466, 8473, 8503, 8522, 8529, and 8538 as appropriate. A gasket that is
solely or principally used as a part of the machines of Chapters 84 or 85, but not with
any particular machine, or group of machines whose parts are provided for in headings
8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529, and 8538, is classified under heading
8485, which provides for machinery parts ... not specified or included elsewhere in the
Chapter.

These guidelines apply only in the absence of special language or context which
requires otherwise, e.g., the exclusion in Chapter 84 Note 1(a) for articles of Chapter 68
(which includes gaskets of asbestos or of mineral substances), the exclusion in Chapter
84 Note 1(c) for articles for technical uses of glass of heading 7019 (which includes
gaskets of fiberglass), the exclusion in Section XVI Note 1(a) for articles of vulcanized
rubber other than hard rubber (heading 4016), and the exclusion in Section XVI Note
1(e) for other articles of textile material for technical uses (heading 5911).

Section XVII Note 2(a) excludes joints, washers or the like of any material from
classification in Section XVII. The term “joints” is a tariff term for gaskets. Thus,
gaskets that are parts of the vehicles or aircraft and associated transport equipment of
Section XVII must be classified in alternate provisions of the HTSUS.

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.

METAL GASKETS

Subheading 8484.10, HTSUS, provides for gaskets and similar joints of metal
sheeting combined with other material or of two or more layers of metal. The
Explanatory Notes for heading 8484 indicate that these are composed of:

(i) a core of asbestos (or sometimes felt, cardboard or other non-metallic
material) sandwiched between two metal sheets;
(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 Explanatory Notes to heading 8484 give guidance on both the types of
gaskets provided for in this heading and the types of gaskets excluded from this
heading. The gaskets described in this heading are used mainly in certain motors or
pumps, or for certain pipe joints. The heading excludes gaskets and joints of asbestos
board reinforced with metal wire or metal gauze, which are instead classifiable in
heading 6812. This provision is one exception to the general guideline that
classification of gaskets depends in part on where they are used. However, though this
is an eo nomine provision for gaskets, it describes and provides for only a limited type of
gasket. The gasket must be made as described in the heading and Explanatory Notes.
If not so made, then classification follows the normal hierarchy, i.e., in the provision
which most specifically describes the article, taking into account the language of Section
and Chapter Notes.

The subject of NY E86807, dated September 14, 1999, was a chain case gasket
for an automotive engine. The gasket was made of aluminum and measured
approximately 20.5 mm in length, 8 mm in width, and 1 mm in thickness. The gasket
had a center cut-out and six holes along the edge. The inside edge of the cut-out, along
with one of the holes, was lined with a bead of rubber. The gasket fit between the
engine's chain case and the engine block and covered the timing frame. The gasket,
although made of metal and another material, did not consist of a nonmetallic material
with metal sheeting along the cutouts. Since it was not constructed as described in the
Explanatory Notes to heading 8484 it could not be classified in that provision. Following
the guidelines of Section XVI Note 2, classification was in subheading 8409.91.50,
HTSUS, which provides for other parts suitable for use solely or principally with the
engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition
internal combustion piston engines.

NY D86153, dated January 20, 1999, addressed the classification of an engine
crankcase gasket and an automotive muffler gasket. Both were constructed of a single
layer of stamped aluminum. Again, since neither gasket was constructed as required by

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the language of heading 8484, they could not be classified in subheading 8484.10,
HTSUS. Since the engine crankcase was classifiable as part of an internal combustion
engine in heading 8409, then by operation of Section XVI Note 2 the gasket for the
engine crankcase was classified as part of the internal combustion engine as well, in
subheading 8409.91.50, HTSUS.

The muffler for which the muffler gasket was designed was not itself classifiable
in Section XVI, so the muffler gasket could not be classified in any of the parts
provisions of Section XVI. Consideration then was given to classification as parts of
automobiles in heading 8708, a heading which falls in Section XVII. However, since
Note 2(a) to Section XVII excludes joints, washers or the like from classification in any
of the provisions of that Section, classification of the gasket in heading 8708 was
precluded. The gasket was classified instead in Section XV, in subheading 7616.99.50,
HTSUS, which provides for other articles of aluminum ... other.

To summarize, metal gaskets constructed as described in heading 8484 are
classified in subheading 8484.10, HTSUS, regardless of application. The classification
of other gaskets with an essential character of metal depends on their use. If they are
solely or principally used as parts of articles provided for in Section XVI or Chapter 90,
they would be classified under the appropriate parts provision. If they are not solely or
principally used as parts of articles which are described in Section XVI or Chapter 90,
they would be classified under the applicable “articles of” provision covering the metal
from which they are made, e.g., subheading 7326.90, HTSUS, for steel gaskets,
subheading 7419.99, HTSUS, for copper gaskets, subheading 7616.99, HTSUS, for
aluminum gaskets, etc.

CORK GASKETS

Articles of natural cork are provided for in heading 4503 of the HTSUS.
However, gaskets made of cork are generally made of agglomerated cork rather than
natural cork. Agglomerated cork is described in the Explanatory Notes to heading 4504
as being manufactured by agglomerating crushed, granulated or ground cork generally
under heat and pressure either with an added binding substance, e.g., unvulcanized
rubber, glue, plastics, tar or gelatin, or without an added binding substance at a
temperature of about 300 degrees Celsius. In this latter case, the natural gum in the
cork acts as a binder. Agglomerated cork has the advantage of being suitable for direct
molding to any size or shape. It retains most of the properties of natural cork. It is light,
elastic, compressible, flexible, waterproof, rotproof, and heat insulating.

Gaskets made of agglomerated cork which fall in Chapter 45 are classifiable in
subheading 4504.90.00, HTSUS, which provides for agglomerated cork (with or without
a binding substance) and articles of agglomerated cork...other. It is important to
remember that this is a residual or basket provision. Within the meaning of GRI 3(a), a
provision for “articles of” a named material is less specific than a provision for “parts.”
Thus, an agglomerated cork gasket solely or principally used as a part of an article for
which there is a parts provision is more specifically provided for in that parts provision

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than as an article of agglomerated cork in heading 4504. For example, agglomerated
cork gaskets for use in combustion engines are classified as parts of engines in heading
8409.

Of course, this guideline does not apply if language in the Section and Chapter
Notes requires otherwise. In classifying a gasket for an automotive transmission, one
would first look at heading 8708, which provides for parts of vehicles. However, since
joints, washers or the like are precluded from classification in Section XVII by virtue of
Legal Note 2(a) to that Section, an agglomerated cork automotive transmission gasket
would be classified as an article of agglomerated cork in subheading 4504.90.00,
HTSUS.

The provision for agglomerated cork is a GRI 1 provision. That is, if the material
is agglomerated cork, then no GRI 3(b) essential character determination must be made
between the cork and the binding substance. However, while it is acknowledged that
the binding substance in agglomerated cork may impart additional qualities to the
material, there is a point at which the other substance, if present in sufficiently
significant quantities, is not a binder, but is the essence of the product, with the cork
acting as the filler material.

Customs addressed the classification of a cork/rubber composite material used
for the manufacture of gaskets in HQ 004449, dated December 4, 1998. The
composition of the material varied from 60 to 80 percent by weight of rubber and 20 to
40 percent by weight of cork. In addition to predominating by weight, the rubber
component was of greater value than the cork component. The rubber also contributed
an important function to the material’s end use as a gasket. The compressibility of the
rubber enhanced the gasket’s ability to maintain a seal when joints compressed or
expanded. The rubber’s impermeability to gas and liquid also contributed to the
gasket’s ability to maintain a seal. Headquarters determined that this cork/rubber
composite material did not meet the definition of agglomerated cork, so classification
could not be determined according to GRI 1. When viewed as a GRI 3(b)
determination, the composite material was considered to have its essential character
imparted by the rubber component. Therefore, the gasket material and finished gaskets
made therefrom were classified as rubber products in Chapter 40 rather than as cork
products in Chapter 45. In general, gaskets made of a mixture of cork and rubber have
been found to have an essential character of the rubber.

RUBBER GASKETS

The greatest difficulty with the classification of articles described as rubber
gaskets is that generally the invoice does not give enough information to determine
whether the material comprising the gasket meets the tariff definition of rubber. Rubber
is defined in Note 1 to Chapter 40 as including the following products, whether or not
vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar (i.e.,
rubber-like) natural gums, synthetic rubber, factice derived from oils and such

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substances reclaimed. Gaskets that are made of rubber are generally made of
synthetic rubber.

Synthetic rubber is defined in Note 4 to Chapter 40 as applying to:

(a) Unsaturated synthetic substances which can be irreversibly
transformed by vulcanization with sulfur into non-thermoplastic substances
which, at a temperature between 18° C and 29° C, 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 five minutes, to a
length not greater than one and a half times their original length...
(b) Thioplasts™; and
(c) Natural rubber modified by grafting or mixing with plastics,
depolymerized natural rubber, mixtures of unsaturated synthetic
substances with saturated synthetic high polymers provided that all the
above-mentioned products comply with the requirements concerning
vulcanization, elongation and recovery in (a) above.

Some polymers that virtually always meet the definition of synthetic rubber in
Chapter 40 are nitrile or nitrile butadiene rubber (NBR), butyl and neoprene. Others that
generally meet the definition of synthetic rubber are polybutadiene, styrene-butadiene
rubber (SBR), and ethylene-propylene diene monomer (EPDM). Polymers that are
considered to be plastics because they do not meet the criteria in Note 4 include
urethane polymers, chlorosulphonated polyethylene (CSM) and fluorocarbon
elastomers. In particular, silicone, though frequently referred to as a “rubber,” has no
unsaturation and cannot be vulcanized with sulfur, and so is classified with plastics in
Chapter 39. Thermoplastic elastomers, which are popularly used in gaskets because
they have a high resistance to heat, generally do not meet the Chapter 40 definition of
synthetic rubber. Viton and Hypalon do not meet the definition and so are considered to
be plastics instead of rubber. In the past, Santoprene generally did not meet the tariff
definition of rubber, but it is increasingly being made in formulations that do meet that
definition.

Gaskets made of a material that meets the tariff definition of rubber are
classifiable in Chapter 40 rather than elsewhere in the tariff. The Section XVII Note 2(a)
exclusion for joints, washers or the like precludes gaskets of any material from
classification in any of the provisions of that Section. However, there is an additional
exclusion in Section XVII Note 2(a) for articles of vulcanized rubber other than hard
rubber. An exclusion for articles of a kind used in machines, appliances or for other
technical uses, of vulcanized rubber other than hard rubber, is found in Note 1(a) to
Section XVI, the Section covering machinery of Chapters 84 and 85, and in Note 1(a) to
Chapter 90, the Chapter covering optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments and apparatus and parts and
accessories thereof.

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NY A81921, dated April 16, 1996, addressed the classification of neoprene
rubber gaskets for use in respirators/gas masks. The gaskets could not be classified as
parts of the respirators in heading 9019 because of the Chapter 90 Note 1(a) exclusion
for articles of a kind used in machines, appliances or for other technical uses, of
vulcanized rubber other than hard rubber. Thus, classification fell in subheading
4016.93.50, HTSUS, which provides for other articles of vulcanized rubber other than
hard rubber...gaskets, washers and other seals...other.

The exclusions in Section XVI, Section XVII and Chapter 90 cover articles of
“vulcanized rubber other than hard rubber.” Vulcanization is a physiochemical change
resulting from cross-linking with sulfur or some other vulcanizing agent, with or without
heat. The process converts rubber hydrocarbon from a soft, tacky thermoplastic to a
strong, temperature-stable thermoset having unique qualities of stretch and recovery.
Finished products made of rubber generally have been vulcanized. It can be assumed
that a gasket made of rubber has been vulcanized.

Hard rubber is obtained by vulcanizing rubber with a high proportion of sulfur to
the point where it becomes practically inflexible and inelastic. The exclusions in Section
XVI, Section XVII, and Chapter 90 for articles made of vulcanized rubber do not apply to
articles made of hard rubber. Therefore, a gasket, if made of hard rubber, can be
classified as a part of any of the articles in Sections XVI and Chapter 90, though it
would still be excluded from classification in Section XVII because of the exclusion for
joints, washers or the like of any material. However, it is virtually impossible for gaskets
to be made of hard rubber, since this material does not have the compressibility that
makes rubber gaskets so effective.

One important thing to remember about the rubber gaskets of subheading
4016.93, HTSUS, is that the subheading falls under a residual or basket heading for
“other articles” of vulcanized rubber other than hard rubber. Therefore, a gasket that is
described in an earlier heading of Chapter 40 must be classified in the earlier provision
and not in subheading 4016.93, HTSUS. One earlier heading that encompasses many
gaskets is heading 4008, which provides for profile shapes. A profile shape has a
complex cross-section that is uniform from one end to the other and is obtained in the
length in a single operation (generally extrusion). Gasketing for use around the window
or door of an automobile often is in the form of a profile shape. The provision for profile
shapes includes such products even when they are cut to a specific length, as long as
the length exceeds the greatest cross-sectional dimension. Thus, profile shapes can be
in the form of finished articles, e.g., a door gasket cut to its finished length. A profile
shape may be surface-worked, such as polished or embossed, but it may not be
otherwise worked. Profile shapes with an adhesive surface are considered to be merely
surface worked, so they remain classified in the provision for profile shapes. However,
those that are further worked beyond surface working, e.g., with pre-drilled holes or
beveled edges, are precluded from classification as profile shapes.

Though rubber gaskets imported in lengths are generally imported in the form of
a profile shape, they may also be imported in other forms. NY 880555, dated

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December 1, 1992, ruled on sealing material made of vulcanized chloroprene rubber
designed to swell upon contact with water. The material was imported in continuous
lengths, all with a uniform cross-section throughout. In addition to profile shapes, there
were seals with cross-sections in the shapes of a solid rectangle, a solid rod and a
hollow tube. The inquirer requested classification in subheading 4016.93, HTSUS, as
gaskets, washers and other seals. However, heading 4016 covers only articles other
than those provided for in headings that appear earlier in the Chapter, and rectangular
solids, tubes, rods and profile shapes are all provided for in headings prior to heading
4016. The seals in the form of rectangular solids were classified in subheading
4008.21, HTSUS, which provides for plates, sheets, and strip, of vulcanized rubber
other than hard rubber, of noncellular rubber. The seals in the form of solid rods or
profile shapes were classified in subheading 4008.29, HTSUS, which provides for rods
and profile shapes, of vulcanized rubber other than hard rubber, of noncellular rubber.
The seals in the shape of hollow tubes were classified in subheading 4009.10, HTSUS,
which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber,
not reinforced or otherwise combined with other materials, without fittings.

Another earlier provision that encompasses many gaskets is subheading
4016.10.00, HTSUS, which provides for other articles of vulcanized rubber other than
hard rubber: of cellular rubber. Cellular rubber is defined in the Explanatory Notes to
Chapter 40 as rubber having many cells (either open, closed, or both), dispersed
throughout its mass. The term includes sponge or foam rubber, expanded rubber, and
microporous or microcellular rubber. A gasket made of cellular rubber, in the form of a
strip, rod, profile shape or tube, is more specifically provided for as strip of subheading
4008.11, HTSUS, rods and profile shapes of subheading 4008.19, HTSUS, or tubes of
heading 4009, rather than as other articles of cellular rubber in subheading 4016.10,
HTSUS. But a gasket made of cellular rubber, not imported in any of those more
specifically described forms, is provided for in subheading 4016.10, HTSUS, as an other
article of cellular rubber, rather than in subheading 4016.93, HTSUS, as an other article
of vulcanized rubber other than hard rubber...gaskets, washers and other seals.

PLASTIC GASKETS

Some plastics that are used in the production of gaskets include nylon, polyvinyl
chloride (PVC), silicone, polytetrafluoroethylene (PTFE), polyurethane (PU),
polyacrylate, and various thermoplastic elastomers (TPEs). Gaskets made of plastics
are described in subheading 3926.90.45, HTSUS, which provides for other articles of
plastics...gaskets, washers and other seals. This subheading falls under the heading
for other articles of plastics in 3926. When comparing headings, a heading for “parts” is
more specific than a heading for “other articles.” Therefore, gaskets of plastics are
classifiable in an appropriate provision for parts, unless there is exclusionary language
that prevents classification as parts. One such exclusion is Section XVII Note 2(a),
which excludes joints, washers or the like of any material from classification within that
Section. There is no similar exclusionary language in Section XVI or in Chapter 90. In
fact, Legal Note 2(p) to Chapter 39 excludes articles of Section XVI (which includes
Chapters 84 and 85) from classification in Chapter 39 and Legal Note 2(r) to Chapter 39

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excludes articles of Chapter 90 from classification in Chapter 39. Thus, plastic gaskets
that are parts of articles provided for in Chapters 84, 85 or 90 are classifiable as parts of
the articles in those Chapters, assuming they are specially designed for use solely or
principally with those articles.

NY A80659, dated March 16, 1996, addressed the classification of gaskets made
of Viton and silicone, specially made for use with a filtering system for water and
wastewater. Viton and silicone are both considered to be plastics for purposes of tariff
classification. In comparing the residual heading for other articles of plastics (3926) with
the heading for parts of filtering machinery (8421), the heading for parts of filtering
machinery is more specific. Therefore, the gaskets were classified in subheading
8421.99.00, HTSUS, which provides for parts of machinery and apparatus for filtering or
purifying water.

The Viton gaskets of NY A80166, dated March 6, 1996, were used to seal a
filtration skid unit. Unlike the gaskets in NY A80659, cited above, these gaskets could
not be classified as parts of filtration equipment because they were “off the shelf” type
items not specifically designed for use with the filtration kit. Though not solely or
principally used with filtration equipment, they were solely or principally used with
machinery of Section XVI. By virtue of Section XVI Note 2(c) (discussed in the section
of this publication titled “Application of Section Notes”), they were classified in
subheading 8485.90.00, HTSUS, which provides for machinery parts...not specified or
included elsewhere in this chapter...other.

Since the provision for plastic gaskets falls under the residual heading for “other
articles” of plastics, a gasket that is described in an earlier heading of Chapter 39 must
be classified in the earlier provision and not in subheading 3926.90.45, HTSUS. Just as
with rubber gaskets, many plastic gaskets are imported in the form of a profile shape
with a uniform cross-section from one end to the other. Profile shapes of plastics are
provided for in heading 3916. Profile shapes can be in the form of finished articles, e.g.,
a door gasket or window gasket cut to its finished length. Profile shapes with an
adhesive surface are considered to be merely surface worked, and remain classified in
the provision for profile shapes. Those that are further worked beyond surface working,
e.g., with pre-drilled holes or beveled edges, are precluded from classification as profile
shapes.

Though plastic gaskets imported as lengths of material are generally in the form
of a profile shape, they may be imported in other forms as well. If imported in the form
of a monofilament with any cross-sectional dimension exceeding 1 mm, classification
would be as monofilament in heading 3916. If imported in a length with a rectangular
cross-section, classification would be as strip of heading 3920 if noncellular and not
reinforced, laminated, supported or similarly combined with other materials, or as strip
of heading 3921 if cellular or reinforced, laminated, supported or similarly combined with
other materials. Each of these headings, 3916, 3920 and 3921, is more specific than
heading 3926.

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PAPER GASKETS

Gaskets made of coated paper or paperboard are described in subheading
4823.90.60, HTSUS. Gaskets made of other paper are described in subheading
4823.90.80, HTSUS. Both of these subheadings fall under heading 4823, which
provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers,
cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding
or webs of cellulose fibers. When comparing headings, a heading for “parts” is more
specific than a heading for “other articles.” Thus, in the absence of special language
requiring otherwise, paper gaskets solely or principally used with an article with a parts
provision would be classifiable in that provision for parts rather than in heading 4823 for
other articles of paper. Consequently, paper gaskets solely or principally used with
articles of Chapters 84, 85 and 90 would fall under the appropriate parts classifications
in those Chapters. However, because of “special language requiring otherwise” (the
Section XVII Note 2(a) exclusion for joints, washers or the like), paper gaskets that are
parts of articles provided for in Section XVII are classifiable in the appropriate
subheading of heading 4823.

NY F81182, dated January 4, 2000, ruled on a cardboard ring that functioned as
a type of gasket or seal on vacuum cleaner bags. Since there is no provision for parts
of vacuum cleaner bags, the gasket was classified in subheading 4823.90.80, HTSUS,
as other (than certain enumerated) articles of paper or paperboard: gaskets, washers
and other seals.

TEXTILE GASKETS

Heading 5911 provides for textile products and articles, for technical uses,
specified in Note 7 to Chapter 59. Among the articles listed in Note 7(b) are gaskets,
washers, polishing discs and other machinery parts. Section XVI Note 1(e) excludes
other articles of textile material for technical uses (heading 5911) from classification
within that Section. Section XVII Note 2(a) excludes joints, washers or the like of any
material from classification within that Section. Chapter 90 Note 1(a) excludes articles
of a kind used in machines, appliances or for other technical uses...of textile material
(heading 5911) from classification within that Chapter. Therefore, textile gaskets that
are solely or principally used as parts of any of the articles in Section XVI, Section XVII,
or Chapter 90 are classifiable in heading 5911.

The subject of NY D87291, dated January 29, 1999, was a needleloom felt
gasket for use in automobile sunroof assemblies. The article measured 760 mm in
length, 25 mm in width and 5 mm in thickness and had two small round holes
approximately 160 mm from each end. The product, which had adhesive glue on one
surface protected by a release paper, was intended for use between the vehicle’s
sunroof frame and its roof. Because the article was imported cut to a specific size and
having punched holes, it was considered to be a gasket, rather than gasketing material.
It could not be classified as a part of a vehicle because of the Section XVII Note 2(a)

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exclusion for joints, washers or the like. Therefore, it was classified as a textile article
for technical uses in subheading 5911.90.00, HTSUS.

FIBERGLASS GASKETS

Since there is no eo nomine provision for gaskets of fiberglass, these products
are encompassed within subheading 7019.90.50, HTSUS, which provides for glass
fibers (including glass wool) and articles thereof: other, other. However, classification in
an applicable “parts” provision would be regarded as more specific, and would take
precedence in the absence of language requiring otherwise. One example of language
requiring otherwise is Section XVII Note 2(a), which precludes joints, washers or the like
of any material from classification within that Section. There is no comparable language
excluding gaskets from classification in Section XVI, which includes Chapters 84 and
85. However, Note 1(c) of Chapter 84 states that the Chapter does not cover
machinery, appliances or other articles for technical uses or parts thereof, of glass
(heading 7019 or 7020). Gaskets are considered to be articles for technical use. There
is no exclusion for gaskets, for articles for technical uses of glass, or for articles of
heading 7019 from either Chapter 85 or Chapter 90. Therefore, a fiberglass gasket that
is solely or principally used as a part of an article in Chapter 85 or Chapter 90 is
classifiable in the appropriate provision for parts, while a fiberglass gasket that is solely
or principally used as a part of an article in Chapter 84 or Section XVII is classifiable in
heading 7019.

HQ 089425, dated September 26, 1991, classified oven door gaskets made from
fiberglass, reinforced with steel wire mesh and coated with silicone, and used for
domestic and commercial bake ovens, as articles of glass fibers in subheading
7019.90.50, HTSUS. The gasket was not classified as a part because gas ovens and
parts thereof are classifiable in Chapter 84, and articles of fiberglass are precluded from
classification in any of the provisions of Chapter 84. However, a fiberglass gasket for a
domestic microwave oven would be classifiable in subheading 8516.90.50, HTSUS, and
a fiberglass gasket for a domestic electric cooking range would be classifiable in
subheading 8516.90.80, HTSUS. In each of these latter cases, the gaskets are
classifiable as parts of the ovens with which they are used since they are solely or
principally used as parts, a provision for parts is more specific than a provision for other
articles, and there is no special language or context in Section XVI or Chapter 85 that
requires otherwise.

ASBESTOS GASKETS

Gaskets made of asbestos are provided for in subheading 6812.90.00, HTSUS.
Since the heading description is for “articles of” asbestos, classification in a provision for
“parts” is more specific and would take precedence in the absence of language
requiring otherwise. Section XVII Note 2(a) precludes joints, washers or the like of any
material from classification as parts of the articles of that Section. There is no Section
XVI language excluding gaskets (or articles of asbestos). However, Chapter 84 Note
1(a) states that the Chapter does not cover articles of Chapter 68. There is no

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exclusionary language in Chapter 85 or Chapter 90 for either gaskets or articles of
Chapter 68. Therefore, an asbestos gasket that is principally used as a part of an
article described in Chapter 84 or Section XVII is classifiable in the provision for articles
of asbestos in subheading 6812.90.00, HTSUS, while an asbestos gasket used as a
part of an article described in Chapter 85 or Chapter 90 is classifiable in the appropriate
parts provision in those Chapters.

GASKETS OF OTHER MINERAL SUBSTANCES

Gaskets are frequently made of other mineral substances. Different mineral
substances are often used in gaskets as substitutes for asbestos. In addition to finished
gaskets containing mineral substances, sheets of materials containing mineral
substances are often imported for use in the manufacture of gaskets.

Subheading 6815.99, HTSUS, provides for articles of other mineral substances.
Since the heading description refers to “articles of” other mineral substances,
classification in a provision for “parts” is more specific and would take precedence in the
absence of language requiring otherwise. Section XVII Note 2(a) precludes joints,
washers or the like of any material from classification as parts of articles of that Section.
There is no Section XVI language excluding either gaskets or articles of mineral
substances. However, Chapter 84 Note 1(a) states that the Chapter does not cover
articles of Chapter 68. There is no exclusionary language in Chapter 90 for either
gaskets or articles of Chapter 68. Therefore, a gasket of other mineral substances
principally used as a part of an article described in Chapter 84 or Section XVII is
classifiable as an article of other mineral substances in subheading 6815.99, HTSUS,
while a gasket of mineral substances used as a part of an article described in Chapter
85 or Chapter 90 is classifiable in the appropriate parts provision of those Chapters.

Any discussions in this publication regarding “parts” provisions vs. provisions for
“other articles” presuppose that the product is a gasket and not gasket material.
Material that is not in the form of a gasket but simply used in the manufacture of a
gasket would never be considered for classification in a “parts” provision whether or not
there is an exclusionary note for the material in connection with the “parts” provision
under consideration. There have been several HQ rulings concerning both gaskets and
gasket materials consisting of mineral substances and other materials. A discussion of
these rulings follows.

HQ 088990, dated August 2, 1991, addressed the classification of gaskets
consisting of mineral material, aramid (synthetic textile) fibers, and other components.
The products under consideration in HQ 088990 were automotive engine gaskets.
Gaskets solely or principally used as parts of internal combustion engines are generally
provided for in Chapter 84, unless they are excluded by the Legal Notes for Section XVI
(the Section that includes Chapter 84) or the Notes of Chapter 84 itself. In this case, if
the gaskets are regarded as articles of mineral substances, they would clearly be
excluded from classification in Chapter 84 by Note 1(a) to that Chapter, which excludes
articles of Chapter 68 from classification in Chapter 84. Furthermore, these gaskets

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could not be classified as parts of automobiles in Chapter 87, due to the Section XVII
Note 2(a) exclusion for joints, washers or the like.

Consequently, in light of the exclusions and based on GRI 3(c), the gaskets
covered by HQ 088990 were classified as articles of other mineral substances in
Chapter 68, not as engine parts in Chapter 84 or as automobile parts in Chapter 87.
The ruling held that a gasket consisting of aramid (synthetic textile) fibers, mineral
material and other components was classifiable as articles of other mineral substances
in subheading 6815.99.40, HTSUS. The synthetic textile fiber provided wear resistance
and was the more technologically advanced component, while the mineral substance
contributed to the performance characteristics of the product and predominated by both
bulk and weight. The ruling found that neither the synthetic textile fibers nor the mineral
material represented the essential character of the merchandise under GRI 3(b).
Therefore, in accordance with GRI 3(c), the product was classified in subheading
6815.99.40, HTSUS, based on the applicable heading appearing last in the HTSUS.

HQ 085840, dated July 25, 1990, and HQ 084970, dated September 26, 1989,
discussed gasket materials consisting of rubber and mineral substances, as well as
aramid (synthetic textile) fibers dispersed throughout the rubber and mineral materials
“for strength and thermal resistance.” The rulings held that no single component
represented the essential character of the merchandise. Each component provided
some element necessary to the use of the product. The mineral material represented
the chief weight of the product and (combined with the textile fibers) provided the
qualities of strength, thermal resistance and chemical resistance. The rubber provided
compressibility as well as sealing and binding properties. Since no single component
was held to represent the essential character of the gasket materials, classification was
determined based on the heading (6815) appearing last in the nomenclature in
accordance with GRI 3(c) of the HTSUS. Therefore, HQ 085480 and HQ 084970 held
that these gasket materials were classifiable as articles of other mineral substances in
subheading 6815.99.40, HTSUS.

The classification of a gasket material consisting of mineral material, synthetic
textile fibers and rubber was addressed in HQ 085980, dated March 13, 1990. The
ruling held that each of the components was equally significant. The rubber provided
compressibility, held the other components together, and provided an impermeable
seal. The synthetic fibers were the most expensive components in the item; these
fibers served to strengthen and reinforce the merchandise, and provided greater
flexibility. The mineral material was the largest single component in the product by
weight; it provided chemical and thermal resistance, as well as sealing, drying and
binding properties. In light of the significant characteristics and functions of each of the
main components, HQ 085980 held that no single component of the product
represented its essential character under GRI 3(b). Therefore, classification was
determined under GRI 3(c) based on the applicable heading appearing last in the
HTSUS. The competing headings were 4008 (rubber), 5603 (synthetic textile fibers)
and 6815 (articles of other mineral substances). In accordance with GRI 3(c), HQ
085980 classified the merchandise in subheading 6815.99.40, HTSUS.

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HQ 962691, dated June 15, 2000, addressed a gasket material consisting of a
sheet of mineral material (composed of clay, slate flour, stone and other ingredients)
bonded on both sides of a thin, perforated galvanized steel core. One of the key
functions of a gasket is its ability to form a seal when it is put under pressure. While the
steel component of this product provided stability and rigidity, it did not allow formation
of a tight seal. However, the sheets of mineral material were compressible and
enhanced the product’s ability to create and maintain a seal; furthermore, the mineral
material constituted the chief weight of the merchandise. Based on both weight and
function, HQ 962691 held that the mineral material was more significant to the product
than the steel component. Consequently, under GRI 3(b), HQ 962691 held that the
mineral material represented the essential character of the merchandise and classified
the product as an article of mineral substances in subheading 6815.99.40, HTSUS.

SETS OR ASSORTMENTS OF GASKETS

Heading 8484 provides not only for gaskets and similar joints of metal sheeting
combined with other material or of two or more layers of metal, but for sets or
assortments of gaskets and similar joints, dissimilar in composition, put up in pouches,
envelopes or similar packings. These sets fall in subheading 8484.90.00, HTSUS. The
sets or assortments need not include any gasket provided for in heading 8484. Rather,
the gaskets may be of any material (agglomerated cork, leather, rubber, textiles,
paperboard, asbestos, etc.) as long as two criteria are met. First, they must be put up in
pouches, envelopes, boxes, etc. Second, the set or assortment must contain at least
two gaskets of different material construction. For example, a pouch containing five
gaskets all made of paperboard is not covered by heading 8484. If it also included a
rubber gasket then the set would fall in subheading 8484.90.00, HTSUS.

Note that this provision is a GRI 1 set provision. It is not subject to the
requirements of GRI 3 sets that they must be put up together to meet a particular need
or carry out a specific activity and that they must be put up in a manner suitable for sale
directly to users without repacking. The only requirements that are to be followed when
dealing with a GRI 1 set are those mentioned in the particular HTSUS provision
describing the set, the relevant Chapter and Section Notes, and the relevant
Explanatory Notes.

THE IMPORTER’S RESPONSIBILITIES

Since the enactment of the Customs Modernization Act in December 1993, the
legal burden of correctly classifying merchandise has shifted from the Customs Service
to the importer, who must use reasonable care in carrying out this responsibility. Prior
to importation, the importer of record is responsible for determining the nature, material
composition, and intended use of the merchandise in question.

Prior to the importation of a particular gasket, an importer or a foreign supplier
who wishes to verify the classification of the product may request a binding ruling from

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the Bureau of Customs and Border Protection. See Part 177 of the Customs
Regulations (19 CFR 177). A ruling request should include a sample of the item. The
inquirer should describe the precise use of the gasket. For gaskets used in vehicles or
machines, the request should identify the precise part in which the gasket is used, e.g.,
the valve or pump or engine. When the gasket is made from more than one material,
the request should include a breakdown by weight and value of each component, with
an explanation of the function performed by each component in the gasket. When the
gasket is made from a material identified as “rubber” the specific name of the type of
rubber should be identified, as well as whether it is cellular or noncellular.

INVOICE REQUIREMENTS

In accordance with Section 141.86 of the Customs Regulations (19 CFR 141.86),
certain general invoice information is required at the time of entry or entry summary.
While Title VI, Subpart B, Section 636 of the Customs Modernization Act (Mod Act) has
permitted some latitude in the application of Section 141.86, invoice information and
descriptions must be sufficient for the CBP Officer to determine admissibility and verify
classification and value of the imported merchandise. If invoice information is
insufficient to resolve questions of admissibility or public health and safety, merchandise
may be detained and entries may be rejected. If an invoiced merchandise description is
found to be insufficient for classification or appraisement verification, the Port Director
retains the option of requesting additional information by issuance of a Customs Form
28, a telephone call, or an importer interview. The importer of record is accountable for
the veracity of the information supplied in any invoice or supplemental documentation.

In the case of gaskets, the invoice should include information regarding the use
of the gasket and its material composition. When made of more than a single material,
it would be helpful to include a breakdown of each component by both weight and value.
When made of a material identified as rubber, the exact name of the type of rubber
should be indicated.

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide
Web, provides the trade community with current, relevant information regarding CBP
operations and items of special interest. The site posts information -- which includes
proposed regulations, news releases, publications and notices, etc. -- that can be
searched, read on-line, printed or downloaded to your personal computer. The web site
was established as a trade-friendly mechanism to assist the importing and exporting
community. The web site also links to the home pages of many other agencies whose
importing or exporting regulations that U.S. Customs and Border Protection helps to
enforce. The web site also contains a wealth of information of interest to a broader
public than the trade community. For instance, on June 20, 2001, CBP launched the
“Know Before You Go” publication and traveler awareness campaign designed to help
educate international travelers.

The web address of U.S. Customs and Border Protection is
http://www.cbp.gov

CBP Regulations

The current edition of CBP Regulations of the United States is a loose-leaf, subscription
publication available from the Superintendent of Documents, U.S. Government Printing
Office, Washington, DC 20402; telephone (202) 512-1800. A bound, 2003 edition of
Title 19, Code of Federal Regulations, which incorporates all changes to the
Regulations as of April 1, 2003, is also available for sale from the same address. All
proposed and final regulations are published in the Federal Register, which is published
daily by the Office of the Federal Register, National Archives and Records
Administration, and distributed by the Superintendent of Documents. Information about
on-line access to the Federal Register may be obtained by calling (202) 512-1530
between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the
weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of
interest to the trade community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S. Court of Appeals
for the Federal Circuit. Each year, the Government Printing Office publishes bound
volumes of the Customs Bulletin. Subscriptions may be purchased from the
Superintendent of Documents at the address and phone number listed above.

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Importing Into the United States

This publication provides an overview of the importing process and contains general
information about import requirements. The February 2002 edition of Importing Into the
United States contains much new and revised material brought about pursuant to the
Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the
relationship between importers and U.S. Customs and Border Protection by shifting to
the importer the legal responsibility for declaring the value, classification, and rate of
duty applicable to entered merchandise.

The February 2002 edition contains a section entitled "Informed Compliance." A key
component of informed compliance is the shared responsibility between U.S. Customs
and Border Protection and the import community, wherein CBP communicates its
requirements to the importer, and the importer, in turn, uses reasonable care to assure
that CBP is provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is
available at the CBP web site. Importing Into the United States is also available for
sale, in single copies or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov for current
publications.

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Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book
containing a detailed narrative description of the customs valuation system, the customs
valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,
regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few
sections of the regulations have been amended subsequent to the publication of the
book) and questions and answers concerning the valuation system. A copy may be
obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings,
Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving application of
valuation law. A copy may be purchased for a nominal charge from the Superintendent
of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-
7054. This publication is also available on the Internet web site of U.S. Customs and
Border Protection.

The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be
involved in customs issues, an importer may wish to obtain a ruling under
CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert
(such as a licensed Customs Broker, attorney or consultant) who
specializes in customs matters. Reliance solely on the general
information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The
listing will be found under U.S. Government, Department of Homeland Security.

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January 2006

“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional
Fairness Boards were established to receive comments from small businesses about
Federal agency enforcement activities and rate each agency’s responsiveness to small
business. If you wish to comment on the enforcement actions of U.S. Customs and
Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT

Visit our Internet web site: http://www.cbp.gov

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