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L89210 L8 Ruling Active

The tariff classification of foam rubber sheets from Taiwan

Issued December 15, 2005 by U.S. Customs and Border Protection.

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L8 L89210 (December 15, 2005)

Tariff classification

HTS codes: 4008.11.5000

Headings: 4008

Product description

The sheets are identified as styles NV-201S, NV-202C and NV-402C. According to the breakdowns submitted with your request, the NBR predominates by weight and value. The material will be used in the production of life jackets.

CBP rationale

The applicable subheading for the foamed NBR sheets will be 4008.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: other.

Full text

NY L89210 December 15, 2005 CLA-2-40:RR:NC:N2:221 L89210 CATEGORY: Classification TARIFF NO.: 4008.11.5000 Ms. Cheryl Forner Stearns Inc. P.O. Box 1498 St. Cloud, MN 56302 RE: The tariff classification of foam rubber sheets from Taiwan Dear Ms. Forner: In your letter dated November 11, 2005, you requested a tariff classification ruling. The samples submitted with your request are sheets of foamed nitrile butadiene rubber (NBR) with polyvinyl chloride (PVC). The sheets are identified as styles NV-201S, NV-202C and NV-402C. According to the breakdowns submitted with your request, the NBR predominates by weight and value. The material will be used in the production of life jackets. The applicable subheading for the foamed NBR sheets will be 4008.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: other. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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