Classification of plastic seals for hydraulic cylinders affirmed under Heading 8412.90 based on exclusive use and Section Note 2(b).

Plastic seals imported for use solely in hydraulic cylinders were held classifiable under Heading 8412.90 as parts of hydraulic power engines, not under Heading 3926.90 as other plastic articles. The classification turned on their intended exclusive use with hydraulic cylinders and the application of Section Note 2(b) to Section XVI, as reflected in the Board circular covering plastic rings and seals for hydraulic cylinders. Prior and subsequent assessment of the goods under Heading 8412.90 also supported the classification adopted by the assessee.

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Issues: Whether plastic seals imported for use in hydraulic cylinders were classifiable under Heading 8412.90 as parts of hydraulic power engines or under Heading 3926.90 as other articles of plastics.

Analysis: The undisputed position was that the seals were used in the manufacture of hydraulic cylinders and were intended solely for that purpose. The Board circular on plastic rings and seals for hydraulic cylinders stated that such goods, when suitable for use solely or principally with hydraulic cylinders or other machines of Heading 84.12, would fall under Heading 8412.90 by application of Section Note 2(b) to Section XVI. The fact that the goods had earlier and later been assessed under Heading 8412.90 also supported the classification adopted by the assessee.

Conclusion: The goods were correctly classifiable under Heading 8412.90 and not under Heading 3926.90; the assessee succeeded on the classification issue.

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