CLA-2-40:S:N:N7:240 802991

Mr. Eric D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, N.Y. 10167-0002

RE: The tariff classification of Compounded Rubber from Korea

Dear Mr. Smithweiss:

In your letter dated October 7, 1994 you requested a tariff classification ruling on behalf of your client Etonic, Inc.

A sample of compounded rubber was submitted with your inquiry. This product is compounded unvulcanized rubber in sheets.

The applicable subheading for compounded rubber will be 4005.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip. The rate of duty will be free.

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