Gasket Felt Paper Sheets from Japan

Gasket felt paper sheets are compressed felt paper products cut for use as flat gaskets in automotive and machinery applications. While they are felt paper, they are cut to specific shapes and sizes for their end use, which goes beyond the processing allowed for heading 48.05 under Chapter Note 3. Consequently, they do not fall under tariff item 4805.50.00 and are more appropriately classified as articles of felt paper under heading 48.23 or elsewhere.