Fiberglass Oven Door Gaskets and Sheets; Glass Fibers and Articles Thereof of Heading 7019.
Active· CBP ruling HQ 089425· Issued 1991-09-26
Ruling text
HQ 089425
September 26, 1991
CLA-2 CO:R:C:F 089425 SLR
CATEGORY: Classification
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.
FACTS:
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.
ISSUE:
What is the proper classification of the above-described
products under the HTSUSA?
-2-
LAW AND ANALYSIS:
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.
-3-
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089425, retrieved 2026-10-12T05:21:46Z, republished verbatim. This digest is informational; only CBP issues binding rulings.