Railroad grade crossing systems of rubber

HQ 084985 September 6, 1989 CLA-2 CO:R:C:G 084985 TLS CATEGORY: Classification TARIFF NOS.: 4016.99.5050; 4008.29.0000 R. Kevin Williams, Esq. Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street Suite 2625 Chicago, Illinois 60606 RE: Railroad grade crossing systems of rubber Dear Mr. Williams: You requested a ruling on the proper classification of a rubber railroad grade crossing system under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our New York office issued a ruling (NY 839061) pursuant to that request. Subsequently, you submitted additional evidence which gives reason to revoke part of that ruling and issue a revised ruling. FACTS: The railroad grade crossing system consists of three components. The first is a field pad, which is positioned between the street surface and the outside of the railroad rails; the second is a gauge pad, which fits between the rails; the third are filler blocks, which rest on the ties and the lower part of the rail to support the gauge pad. The field and gauge pads, which are very similar, are shaped so that their grooved edges fit around the railroad ties. The filler blocks are shaped to fit over the tie pads and tie plates. Each of the three components are made of approximately 90% reclaimed rubber and 10% new styrene butadiene rubber. These components are part of the Hi-Rail system, which is completed with domestically-produced metal kicker blocks. The additional information mentioned above involves the make-up of the gauge pad. An examination of a sample pad showed that it is not of uniform construction throughout as originally thought; it has rounded protrusions at the edges. A sample field pad was not examined, but it has already been determined that the only distinction between the two is that the gauge pad is used between the rails and the field pad is used on the outside of the rails. Thus, there is a need for further review to determine the proper classification of these products. -2- ISSUE: Under which of the following HTSUSA headings are the gauge pad and field pad properly classifiable: 1) Heading 4008, HTSUSA, covering plates, sheets, strip, rods, and profile shapes, of vulcanized rubber other than hard rubber; 2) Heading 4016, HTSUSA, covering other articles of vulcanized rubber other than hard rubber. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Heading 4008 covers plates, sheets, strip, rods, and profile shapes, of vulcanized rubber other than hard rubber. As noted before, the gauge and field pads are made up of 90% reclaimed rubber and 10% styrene butadiene rubber. However, they are not of uniform shape throughout their cross-sections and therefore do not have profile shapes as originally thought. The pads are neither plates, sheets, strips, rods, nor profile shapes of rubber. They are not properly classifiable under heading 4008. Heading 4016 covers other articles of vulcanized rubber. The 90/10 composition that the pads consist of is of the vulcanized rubber referred to in the heading. Considering that the pads do not meet the description in heading 4008, they are appropriately classified under heading 4016. HOLDING: The gauge and field pads are properly classified under subheading 4016.99.5050, HTSUSA, as other articles of vulcanized rubber. The filler blocks remain classified under subheading 4008.29.0000, HTSUSA, as a profile shape of vulcanized rubber other than hard rubber. Sincerely, John Durant, Director Commercial Rulings Division