Gaskets that are made of rubber are generally made of synthetic rubber. Rubber gaskets can be used as part of machinery of Chapters 84, 85 and 90, and vehicles of Section XVII (i.e. motor vehicles, transportation vehicles etc.). 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. Therefore, rubber gaskets for use in the goods of Section XVII (i.e. motor vehicles, transportation vehicles etc.) would be classifiable in Chapter 40 rather than elsewhere in the tariff. There is an exclusion for vulcanised rubber (other than hard rubber) articles of a kind used in instruments, machinery and devices of Chapters 84, 85 and Chapter 90 (i.e. as virtue of Note 1(a) to Section XVI and Note 1(a) to Chapter 90). Hence, gaskets made of vulcanised rubber for use in the goods of Chapters 84, 85 and 90, are to be classified in Chapter 40 rather than elsewhere in the tariff. Aforesaid exclusion does not cover gaskets made of hard rubber. 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.