CLA-2-40:RR:NC:SP:221 H84764

Mr. Rocco Iezzi
Frank W. Winne & Son, Inc.
44 North Front Street
Philadelphia, PA 19106

RE: The tariff classification of a natural latex rubber sheet.

Dear Mr. Iezzi:

In your letter dated July 31, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The sample is 6 inches by 6 inches, though the lengths and widths of the imported sheet will vary. The thickness will vary from 0.025 inch to 0.045 inch. The sheet is composed of vulcanized natural rubber and is noncellular.

The applicable subheading for the natural rubber sheet will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division