Classification of hydraulic seals / rings

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..... r use in hydraulic cylinders is not being uniformly made in the Customs Houses/ commissionerates. Whereas in some Customs Houses there are being classified as parts of hydraulic cylinders under heading 8412.90 of the Custom Tariff, in other Custom Houses the same are being classified as articles made of plastic under under heading 3926.90. 2. The matter has been examined. As per technical litera .....

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..... I. SEALS / RINGS MADE OF PLASTIC - In case of articles of plastic exclusion vide Note 1 to Section XVI are limited only to transmission & conveyor belts [Note 1(a)]; bobbins, spools cops, cones, reels or similar supports [Note 1(c)] and parts of general use [Note 1 (g)]. Seals/ rings of plastic are not covered by any of these exclusions. Accordingly, these will not be excluded from Chapter 84. .....

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..... uld be classifiable u/ h 4016.93 of 4016.99, as articles of rubber. (b) Made of Hardened Vulcanised Rubber - Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber, of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/ rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same m .....

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