The tariff classification of rubber tracks for all-terrain and utility vehicles

N257585 October 17, 2014 CLA-2-40:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Ms. Martine De Courcel Camoplast Solideal 2675 MacPherson Magog, Quebec, Canada J1X 0E6 RE: The tariff classification of rubber tracks for all-terrain and utility vehicles Dear Ms. De Courcel: In your letter dated September 23, 2014, you requested a tariff classification ruling. The products are tracks for use with all-terrain vehicles (ATVs) and utility vehicles (UTVs). They are designed for use in deep snow, swamps, marshes, bogs and mud. The tracks are constructed by layering rubber, nylon/polyester woven fabric, polyester cord and rubber and then curing the composite by means of compression molding. You have indicated that the composite material weighs over 14,000 grams per square meter and that the rubber accounts for 90 percent of the weight of the composite. You identify the rubber component as NBR (nitrile butadiene rubber) and SBR (styrene butadiene rubber). You suggest classification in heading 8708 or 8709 of the Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories of ATV and UTV vehicles. The tracks consist essentially of vulcanized NBR and SBR rubber. Legal Note 2(a) of Section XVII excludes articles of vulcanized rubber other than hard rubber, described in heading 4016 of the tariff, from classification in Section XVII, which includes the provisions of chapter 87. Therefore, the tracks are precluded from classification in either heading 8708 or 8709, even if otherwise described by those headings. The applicable subheading for the ATV and UTV tracks will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber, other. The general rate of duty for this product, when manufactured in a country with which the United States has Normal Trade Relations, will be 2.5 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division