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852718 85 Ruling Active

The tariff classification of neoprene rubber sheets fromTaiwan.

Issued June 11, 1990 by U.S. Customs and Border Protection.

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85 852718 (June 11, 1990)

Tariff classification

HTS codes: 4008.21.0000, 4008.11.5000

Headings: 4008

Product description

The neoprene rubber sheets will be imported in continuous rolls and in blanks cut to rectangular shape. It is not stated in your letter whether the sheets are composed of cellular or noncellular rubber.

CBP rationale

The applicable subheading for the rubber sheets, if of cellular (including microcellular) rubber will be 4008.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip. The applicable subheading for the rubber sheets, if of noncellular rubber, will be 4008.21.0000, HTS, which provides for plates, sheets, strip.

Full text

NY 852718 June 11, 1990 CLA-2-40:S:N:N3G:221 852718 CATEGORY: Classification TARIFF NO.: 4008.11.5000; 4008.21.0000 Mr. L. Klestadt Trans-World Shipping Corporation 53 Park Place New York, NY 10007 RE: The tariff classification of neoprene rubber sheets from Taiwan. Dear Mr. Klestadt: In your letter dated May 16, 1990, on behalf of Norca Corporation, you requested a tariff classification ruling. The neoprene rubber sheets will be imported in continuous rolls and in blanks cut to rectangular shape. It is not stated in your letter whether the sheets are composed of cellular or noncellular rubber. The applicable subheading for the rubber sheets, if of cellular (including microcellular) rubber will be 4008.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip...of vulcanized rubber other than hard rubber, cellular, other. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the rubber sheets, if of noncellular rubber, will be 4008.21.0000, HTS, which provides for plates, sheets, strip...of vulcanized rubber other than hard rubber, noncellular. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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