CLA-2-39:RR:NC:237
Mr. Patrick Pascarella
Viking Sea/Air Freight Inc.
486 Sunrise Highway
Rockville Center, New York 11570
RE: Tariff classification of a styrene butadiene mineral oil extended synthetic rubber from Japan.
Dear Mr. Pascarella:
In your letter dated March 30, 2007, on behalf of Asahai Kasei Plastics North America Inc., You requested a tariff classification ruling. Tuftec H1272 is an oil extended hydrogenated styrene butadiene synthetic rubber. It is used as a polymer modifier, base polymer of adhesive of sealant, polymer compatibilizer, and as a base polymer of elastomer compound. You provided a MSDS, Component Breakdown, Certification of Quality and Dumbbell Test results. Your samples were examined and will be retained for Customs purposes.
Heading 4002, Harmonized Tariff Schedule of the United States, (HTSUS), provides for other synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip. Subheading 4002.19.00 provides for other styrene butadiene rubber. Chapter Note 5(a)(iii), in pertinent par, provides: Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: Plasticizers or extenders (except mineral oil in the case of oil-extended rubber). Tuftec H1272 is a mineral oil extended rubber.
Chapter 40 Note 4(a) is relevant to articles under Heading 4002 and provides: the expression “synthetic rubber” applies to : unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 degrees centigrade and 29 degrees centigrade, 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 of 5 minutes, to a length not greater than 1-1/2 times their original length. For the purposes of this test, substances necessary for cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted (for the purpose of the test).
Based on Asahai Kosei Certification of Quality and Dumbbell Test dated March 8, 2007, dumbbell samples vulcanized with sulfur were tested and met the requirements for synthetic rubber in Note 4(a).
The applicable subheading for Tuftec H1272 will be 4002.19.0010, HTSUS, which provides for other styrene butadiene rubber containing 50 percent or less styrene by weight of the dry polymer. 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 merchandise may be subject to the requirements or the Toxic Substances Control Act, Administered by the U.S. Environmental Protection Agency. You may contact them at them at 1200 Pennsylvania Ave., N.W., Mail Code 70480, Washington, D.C., telephone (202) 554-1404.
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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division