CLA-2-40:S:N:N3G:221 852718
Mr. L. Klestadt
Trans-World Shipping Corporation
53 Park Place
New York, NY 10007
RE: The tariff classification of neoprene rubber sheets from
Taiwan.
Dear Mr. Klestadt:
In your letter dated May 16, 1990, on behalf of Norca
Corporation, you requested a tariff classification ruling.
The neoprene rubber sheets will be imported in continuous
rolls and in blanks cut to rectangular shape. It is not stated
in your letter whether the sheets are composed of cellular or
noncellular rubber.
The applicable subheading for the rubber sheets, if of
cellular (including microcellular) rubber will be 4008.11.5000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for plates, sheets, strip...of vulcanized rubber other
than hard rubber, cellular, other. The rate of duty will be 6.6
percent ad valorem.
The applicable subheading for the rubber sheets, if of
noncellular rubber, will be 4008.21.0000, HTS, which provides for
plates, sheets, strip...of vulcanized rubber other than hard
rubber, noncellular. The rate of duty will be 3.4 percent ad
valorem.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport