Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal.
Gaskets of this heading are composed of:
(i) A core of asbestos (or sometimes felt, cardboard or other non-metallic material) sandwiched between two metal sheets. or
(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.
They are mainly used in certain motors or pumps, or for certain pipe joints.
The gasket of this heading must be made as described in the heading and Explanatory Notes (i.e. as described in the explanation above). Following is a good example regarding classification considerations of such goods:
The subject of NY E86807 (US Ruling), 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.