CLA-2 CO:R:C:F 950699 ALS
Mr. Edward F. Farrell
Overseas Service Corporation
29 Evelyn Avenue
Franklin Park, New Jersey 08823
RE: Silicone Rubber Tapes from Australia; Modification of New
York Ruling Letter (NYRL) 842072, dated June 27, 1989
Dear Mr. Farrell:
In NYRL 842072, dated June 27, 1989, our New York Seaport
Area Office advised you that certain silicone rubber tapes from
Australia were classifiable under subheading 4008.21.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have recently reviewed that ruling at the request
of our New York Seaport Area Office and have concluded that the
prior classification was incorrect. Our decision follows:
FACTS:
The articles under consideration are made of self-adhering
silicone rubber tape which adheres to itself when wrapped under
pressure. It fuses to form a homogeneous mass within 24 hours at
room temperature or within 4 hours at 350. The tape is
available in varying width's between 12mm to 100mm and is
imported in rolls.
ISSUE:
Is silicone rubber tape a synthetic rubber tape classifiable
under heading 4008.21.0000, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
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GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the heading and legal notes do not otherwise require the
remaining GRI's are applied, taken in order.
The products under consideration were originally classified
under subheading 4008.21.0000, HTSUSA, as a synthetic rubber. In
considering the appropriateness of that classification, we
analyzed NYRL 842072 and the documentation submitted with the
original ruling request to consider whether the products meet the
requirements of Note 4(a) of Chapter 40, HTSUSA, which explains
that the term "synthetic rubber" applies to:
"(a) Unsaturated synthetic substances which can be
irreversibly transformed by vulcanization with sulfur into non-
thermoplastic substances which, at a temperature between 18C and
29C, will not break on being extended to three times their
original length and will return, after being extended to twice
their original length, within a period a period of 5 minutes, to
a length not greater than 1-1/2 times their original length...."
We note that silicone rubber is not normally unsaturated and
there is no indication that the silicone rubber under
consideration is unsaturated. We also note that the subject
silicone rubber is not sulfur vulcanized, i.e., it is not cross-
linked with sulfur, as required by the note. The subject
silicone rubber does not meet the requirements of that note and
is, therefore, not classifiable in Chapter 40, HTSUSA.
Accordingly, these silicone rubber products which were the
subject of NYRL 842072, should be classified under the provision
for plastics and articles thereof in Chapter 39, HTSUSA.
HOLDING:
Silicone rubber is classifiable in subheading 3920.99.2000,
HTSUSA, which provides for other plates, sheets, film, foil and
strip, of plastics, noncellular and not reinforced, laminated,
supported or similarly combined with other materials...of other
plastics...film, strip and sheets, all the foregoing which are
flexible...other. It is subject to a general rate of duty of 4.2
per cent ad valorem.
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NYRL 842072 is accordingly modified.
We realize that you may have undertaken contractual
obligations in reliance on NYRL 842072 and that such obligations
may be continuing. Under the provisions of section 177.9(d),
Customs Regulations (19 CFR 177.9(d)), you may obtain a delay of
up to 90 days in the implementation of this ruling if you can
establish, by documentary evidence, that you reasonably relied on
NYRL 842072 to your detriment. If you wish to request such a
delay, your request and appropriate documentation such as
contracts, purchase orders, shipping documents, etc. should be
received in this office within 30 days from the issuance of this
ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division