Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

Heading 8484 covers gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal, sets or assortments of gaskets put up in pouches, envelopes or similar packings, and mechanical seals. This includes cylinder head gaskets, manifold gaskets, metal O-rings and engine gasket sets. EU customs duty rates for gaskets under heading 8484 range from 1.7% to 2.7%. Mechanical seals are typically subject to a 2.7% rate. Correct classification requires determining whether the gasket is made of metal combined with other material. Heading 8484 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8484 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8484 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

EU customs duty rates for gaskets under heading 8484 range from 1.7% to 2.7%. Mechanical seals are typically subject to a 2.7% rate. Correct classification requires determining whether the gasket is made of metal combined with other material. Correct gasket classification depends on material composition - metal combined with other material or metal alone. Gasket sets packed in assortments are classified under heading 8484 regardless of individual gasket materials. Duty rates range from 1.7% to 2.7% - exact rate depends on the tariff subheading. When importing gaskets for pressure applications, check compliance with the Pressure Equipment Directive PED 2014/68/EU. When importing goods under heading 8484 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8484 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8484 covers metal-plastic gaskets, gasket sets, and mechanical seals. Key: sealing elements - composed of multiple materials or complete sets. Includes cylinder head gaskets, repair kits, and oil seals. Common mistake: single-material gaskets (e.g., rubber only) are 4016, not 8484.