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801229 80 Ruling Active

The tariff classification of Hypalon sheets from the United Kingdom.

Issued September 9, 1994 by U.S. Customs and Border Protection.

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80 801229 (September 9, 1994)

Tariff classification

HTS codes: 3920.10.0000

Headings: 3920

Product description

The first sample is composed entirely of Hypalon, or chlorosulfonated polyethylene. Though you refer to Hypalon as a synthetic rubber, it is considered to be a plastics material for tariff purposes. This sample is flexible and the sheets will be imported in rolls. The second sample consists of a woven fabric completely imbedded or coated on both sides with Hypalon. To issue a ruling on this second product, we need to know the identity of the underlying fabric substrate, as well as the weight of the Hypalon rubber versus the weight of the fabric substrate.

CBP rationale

The applicable subheading for the sheets composed entirely of Hypalon will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene.

Full text

NY 801229 September 9, 1994 CLA-2-39:S:N:N6:221 801229 CATEGORY: Classification TARIFF NO.: 3920.10.00000 Mr. James Talman Talman Associates Brackendale, Foxhills Lane, Ash (nr. Aldershot) Hampshire GU12 6AF, United Kingdom RE: The tariff classification of Hypalon sheets from the United Kingdom. Dear Mr. Talman: In your letter dated August 9, 1994, you requested a tariff classification ruling. Two samples were submitted. The first sample is composed entirely of Hypalon, or chlorosulfonated polyethylene. Though you refer to Hypalon as a synthetic rubber, it is considered to be a plastics material for tariff purposes. This sample is flexible and the sheets will be imported in rolls. The second sample consists of a woven fabric completely imbedded or coated on both sides with Hypalon. To issue a ruling on this second product, we need to know the identity of the underlying fabric substrate, as well as the weight of the Hypalon rubber versus the weight of the fabric substrate. The applicable subheading for the sheets composed entirely of Hypalon will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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