N059916 N0 Ruling Active

The tariff classification of neoprene foam strip

Issued May 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4008.11.5000

Headings: 4008

Product description

The strip has an adhesive backing with a protective peel-off paper strip.

CBP rationale

The applicable subheading for the foamed neoprene strip 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

N059916 May 27, 2009 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4008.11.5000 Mr. Johnnie G. Abbott Concote Corporation 6120 Peeler Street Dallas, TX 75235 RE: The tariff classification of neoprene foam strip Dear Mr. Abbott: In your letter dated May 5, 2009, you requested a tariff classification ruling. The sample submitted with your request is a strip of foamed neoprene rubber. The strip has an adhesive backing with a protective peel-off paper strip. You state that the foam will be cut for use as gasketing material inside of commercial air conditioning units to prevent moisture and air penetration. The sample strip measures 3/4 inch in width and 1/8 inch in thickness, though it may be imported in other widths and thicknesses. The strip is imported on spools in lengths from 1000 feet to 2500 feet. You have not identified the country of origin. The rate of duty provided below is the rate applicable to the product when manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the foamed neoprene strip 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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