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859535 85 Ruling Active

The tariff classification of rubber/nonwoven carpet underlaymaterial, from Malaysia.

Issued January 25, 1991 by U.S. Customs and Border Protection.

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85 859535 (January 25, 1991)

Tariff classification

HTS codes: 4008.11.1000

Headings: 4008

Product description

5mm natural foamed rubber sheeting rippled to an over all thickness of 6.5mm. This rubber material has been laminated on one side with a thin layer of nonwoven textile material. This material weighs about 2.4 kilograms per square meter with the nonwoven portion comprising about 30 grams of the total weight.

CBP rationale

The applicable subheading for the product will be 4008.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, .

Full text

NY 859535 January 25, 1991 CLA-2-40:S:N:N3H:350 859535 CATEGORY: Classification TARIFF NO.: 4008.11.1000 Mr. J. McCowan Belton Industries, Inc. 8613 Roswell Rd. Atlanta, GA 30350 RE: The tariff classification of rubber/nonwoven carpet underlay material, from Malaysia. Dear Mr. McCowan: In your letter dated January 7, 1991, you requested a tariff classification ruling. The sample submitted consists of carpet underlay material constructed from an approximately 3.5mm natural foamed rubber sheeting rippled to an over all thickness of 6.5mm. This rubber material has been laminated on one side with a thin layer of nonwoven textile material. This material weighs about 2.4 kilograms per square meter with the nonwoven portion comprising about 30 grams of the total weight. The applicable subheading for the product will be 4008.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, ...of cellular rubber, of natural rubber. The duty rate will be 4.2 percent ad valorem. Articles classifiable under subheading 4008.10.1100, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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