CLA-2-40:S:N:N7:240 893402

Mr. W. Barry Bissel
Skellerup Polymer, Inc.
P.O. Box 98
Jamestown, New York 14702

RE: The tariff classification of unvulcanized synthetic rubber in soft natural and standard natural from New Zealand

Dear Mr. Bissel:

In your letter dated December 17, 1993, you requested a tariff classification ruling. Samples of the soft natural rubber and standard natural rubber were submitted with your inquiry. The products, to be imported in sheets, are unvulcanized synthetic rubber. Soft natural is a mixture of natural rubber and styrene-butadiene rubber (SBR). Standard natural is a mixture of natural rubber, styrene butadiene rubber (SBR) and acrylonitrile-butadiene rubber (NBA).

The applicable HTS subheading for Soft natural synthetic rubber and Standard Natural synthetic rubber will be 4002.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic rubber: mixtures of any product of heading 4001 with any product of this heading. The duty rate will by duty 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport