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N300987 N3 Ruling Active

The tariff classification of Flex Member Rubber Sleeve from Mexico

Issued October 16, 2018 by U.S. Customs and Border Protection.

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N3 N300987 (October 16, 2018)

Tariff classification

HTS codes: 4016.99.5500

Headings: 4016

GRI rules applied: GRI 1

Product description

The subject product is called a Flex Member Rubber Sleeve Tractor Slider. It is the rubber component of an air spring predominantly used in a tractor for the transport of goods. The Flex Member Rubber Sleeve is made of 90% vulcanized synthetic rubber and a 10% composite plastic inner layer. The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Legal Note 2 to Section XVII states that “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section, “Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).” According to the information provided with your request, the Flex Member Rubber Sleeve under consideration is made of 90% vulcanized synthetic rubber, which is covered by the exclusion note above. As such, the product is precluded from classification in Section XVII, which includes Chapter 87 and heading 8708.

CBP rationale

The applicable subheading for the Flex Member Rubber Sleeve will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705.

Full text

N300987 October 16, 2018 CLA-2-40:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 4016.99.5500 Robert J. Leo Meeks, Sheppard, Leo & Pillsbury 570 Lexington Avenue, 24th floor New York, NY 10022 RE: The tariff classification of Flex Member Rubber Sleeve from Mexico Dear Mr. Leo: In your letter dated October 2, 2018, you requested a tariff classification ruling on behalf of your client, Stemco. The subject product is called a Flex Member Rubber Sleeve Tractor Slider. It is the rubber component of an air spring predominantly used in a tractor for the transport of goods. The Flex Member Rubber Sleeve is made of 90% vulcanized synthetic rubber and a 10% composite plastic inner layer. The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Legal Note 2 to Section XVII states that “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section, “Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).” According to the information provided with your request, the Flex Member Rubber Sleeve under consideration is made of 90% vulcanized synthetic rubber, which is covered by the exclusion note above. As such, the product is precluded from classification in Section XVII, which includes Chapter 87 and heading 8708.  The applicable subheading for the Flex Member Rubber Sleeve will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The general rate of duty 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 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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