CLA-2-40:RR:NC:FC:237 L89298
TARIFF NO: 4003.00.0000; 4016.91.0000
Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
2 Cumberland Street (29401)
Charleston, South Carolina 29413-0160
RE: Tariff classification of reclaimed-rubber in sheet and block form from Malaysia.
Dear Mr. Sirico:
In your letter dated December 7, 2005, on behalf of OTS Manufacturing & Supply, you requested a tariff classification ruling. Your samples are being returned.
The samples marked “A” are described as monolithic tiles on raised pedestal feet and are representative sections of playground surfacing tiles made from ground reclaimed tire rubber bonded with polyurethane and formed into cube shaped blocks with flat surfaces and various shaped or molded bottoms (measuring 20, 24 or 40 meters square and 2 or 2.5 inches high).
The samples marked “B” and “C” are described as traditional tiles and are representative sections of playground surfacing tiles made from shredded reclaimed tire rubber bonded with polyurethane and slit into thin sheets of various sizes with flat standard surfaces and bottoms (measuring 3/8 inches thick).
Though you state that the rubber is not vulcanized, the tires from which the rubber is derived are composed of vulcanized rubber. In the recycling process the material is softened but it does not become unvulcanized rubber.
The applicable subheading for the monolithic tile blocks “A” will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: floor coverings and mats. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the traditional tile sheets “B” and “C” will be 4003.00.0000, HTSUS, which provides for reclaimed rubber in primary forms or in plates, sheets or strip. The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
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 control number indicated above should be provided with entry documents filed at the time merchandise is imported. For any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division