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M84200 M8 Ruling Active

The tariff classification of cellular rubber blocks from Belgium

Issued July 5, 2006 by U.S. Customs and Border Protection.

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M8 M84200 (July 5, 2006)

Tariff classification

HTS codes: 4016.10.0000

Headings: 4016

Product description

The three cellular blocks made of Blend A are composed wholly of styrene butadiene rubber (SBR). The cellular block made of Blend C is composed of 90 percent SBR and 10 percent natural rubber latex. The blocks will be used in the manufacture of mattress cores and toppers, and will be imported in standard sizes appropriate for twin, full, queen and king size mattresses. All of the blocks have perforations or ventilation channels running throughout their thickness.

CBP rationale

The applicable subheading for the cellular SBR blocks will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber.

Full text

NY M84200 July 5, 2006 CLA-2-40:RR:NC:SP:221 M84200 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Mr. Brett Ian Harris 1200 G Street, NW Suite 800 Washington, DC 20005 RE: The tariff classification of cellular rubber blocks from Belgium Dear Mr. Harris: In your letter dated June 7, 2006, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Four samples of foam rubber blocks were provided with your letter. The three cellular blocks made of Blend A are composed wholly of styrene butadiene rubber (SBR). The cellular block made of Blend C is composed of 90 percent SBR and 10 percent natural rubber latex. The blocks will be used in the manufacture of mattress cores and toppers, and will be imported in standard sizes appropriate for twin, full, queen and king size mattresses. All of the blocks have perforations or ventilation channels running throughout their thickness. The applicable subheading for the cellular SBR blocks will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free. 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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