CLA-2-40:S:N:N6:350 801662
Ms. Sandi Siegel
M.E. Dey & Co., Inc.
5007 S. Howell Ave.
Milwaukee, WI 53237-0165
RE: The tariff classification of an auto glass sealing tape composed of a rubber compound containing fine cork granules that has been laminated to a woven cotton fabric, from Portugal.
Dear Ms. Siegel:
In your letters dated June 22 and August 22, 1994, on behalf of Badger Cork Manufacturing Inc., Trevor, WI, you requested a tariff classification ruling. The shipper is Sociedade Corticeira Concorco, S.A., Almada, Portugal.
The instant sample, identified as "GT-809 Tuff-Pak", consists of an auto glass sealing tape composed of a rubber compound containing fine cork granules in the emulsion that has been laminated to an Osnaburg cotton fabric of woven construction.
You indicate that this material will be imported in thicknesses of approximately .80mm to 2.4mm with a thickness of 1.6mm weighing in at about 1,500g/m2. Your correspondence further indicates that this material will be shipped to the U.S. in 47" wide rolls and 300' lengths. After importation, the material will be slit to 1.5" widths and 50 to 100 feet lengths. The formula for the rubberized portion of this material was given as follows:
Black Reclaim SIBTEX MB-60 29% Tan Reclaim WILLTEX G 19% T-Mr. Mineral Rubber (coal tar) 5% #1-RSS Rubber (natural rubber) 15% Cork Granules 32% 100%
The applicable subheading for the material, if weighing more than 1,500g/m2, will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets and strip, of noncellular rubber. The rate of duty will be 3.4 percent ad valorem.
If weighing not more than 1,500g/m2, classification would fall in subheading 5906.99.1000, HTS, which provides for rubberized textile fabrics, other than knitted or crocheted, of cotton. The rate of duty is 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely
Jean F. Maguire
Area Director
New York Seaport