CLA-2-40:RR:NC:SP:221 C84733

Dr. H.P. Woss
Kaimann Europe E.W.I.V.
Hovelmarkt 7
D-33161 Hovelhof, Germany

RE: The tariff classification of foamed rubber sheets and tubes from Italy.

Dear Dr. Woss:

In your letter dated February 23, 1998, you requested a tariff classification ruling.

The products are made of foamed elastomeric material. The elastomeric material is a blend of nitrile butadiene rubber and ethylene vinyl acetate. Samples of dumbbell specimens were submitted with your inquiry. Based on analysis by the New York Customs Laboratory, the material meets the definition of synthetic rubber as defined in Chapter 40 Note 4(a) of the Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for sheets of foamed synthetic rubber will be 4008.11.5000, HTS, which provides for plates, sheets, and strip, of vulcanized rubber other than hard rubber, of cellular rubber...other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for tubes of foamed synthetic rubber will be 4009.10.0000, HTS, which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber...not reinforced or otherwise combined with other materials, without fittings. The rate of duty will be 2.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division