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N242171 N2 Ruling Active

The tariff classification of natural rubber latex sheets from Malaysia

Issued June 11, 2013 by U.S. Customs and Border Protection.

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N2 N242171 (June 11, 2013)

Tariff classification

HTS codes: 4008.21.0000

Headings: 4008

Product description

The sheets will be used as dental dams. They measure 6 inches by 6 inches or 5 inches by 5 inches and are available in thicknesses ranging from 0.12 millimeter to 0.229 millimeter. Although the packaging label describes the dams as having rounded corners, the samples provided with your request are rectangular, with perpendicular corners.

CBP rationale

The applicable subheading for the natural rubber latex sheets will be 4008.21.0000, 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 noncellular rubber: plates, sheets and strip.

Full text

N242171 June 11, 2013 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4008.21.0000 Ms. Anna Winter Hedy Canada 4535-104 Avenue SE Calgary, Alberta, Canada T2C 5C6 RE: The tariff classification of natural rubber latex sheets from Malaysia Dear Ms. Winter: In your letter dated May 14, 2013, you requested a tariff classification ruling. The sample provided with your letter is a vulcanized natural rubber latex sheet of noncellular construction. The sheets will be used as dental dams. They measure 6 inches by 6 inches or 5 inches by 5 inches and are available in thicknesses ranging from 0.12 millimeter to 0.229 millimeter. Although the packaging label describes the dams as having rounded corners, the samples provided with your request are rectangular, with perpendicular corners. The applicable subheading for the natural rubber latex sheets will be 4008.21.0000, 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 noncellular rubber: plates, sheets and strip. 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, Thomas J. Russo Director National Commodity Specialist Division

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