N297012 N2 Ruling Active

The tariff classification of a rubber acoustic membrane from Canada

Issued May 29, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4003.00.0000

Headings: 4003

Product description

An 8” x 10” swatch was submitted with your request and will be retained by this office. The product in question, identified as SOPRAWAY NG2 soundproofing, is a 3/16” thick antifracture acoustic membrane used in the installation of ceramic tile floors. Based on the marketing literature provided, this membrane is composed of 100% recycled rubber, measures 36” in width, 25’ in length and is imported in roll form.

CBP rationale

The applicable subheading for the rubber acoustic membrane will be 4003.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reclaimed rubber in primary forms or in plates, sheets or strip.

Full text

N297012 May 29, 2018 CLA-2-40:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 4003.00.0000 Linda Noel Soprema Inc. 1688 JB Michaud Drummondville N/A J2C 8E9 Canada RE: The tariff classification of a rubber acoustic membrane from Canada Dear Ms. Noel: In your letter dated May 14, 2018 you requested a tariff classification ruling. An 8” x 10” swatch was submitted with your request and will be retained by this office. The product in question, identified as SOPRAWAY NG2 soundproofing, is a 3/16” thick antifracture acoustic membrane used in the installation of ceramic tile floors. Based on the marketing literature provided, this membrane is composed of 100% recycled rubber, measures 36” in width, 25’ in length and is imported in roll form. The applicable subheading for the rubber acoustic membrane will be 4003.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reclaimed rubber in primary forms or in plates, sheets or strip. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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