CLA-2-40:RR:NC:TP:221 A80443

Mr. David C. Soto
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, Tenn 37229-1929

RE: The tariff classification of "Linatex" and "Linard" rubber sheets from Malaysia.

Dear Mr. Soto:

In your letter dated February 13, 1996, on behalf of Linatex Corporation, you requested a tariff classification ruling.

The Linatex sheets are composed of natural latex vulcanized rubber that is noncellular. The Linard sheets, which are also noncellular, are composed of various natural rubbers that have been vulcanized. Both the Linatex and Linard rubber sheets will be imported in rectangular shape.

The applicable subheading for the Linatex and Linard rubber sheets will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip...of vulcanized rubber other than hard rubber: of noncellular rubber. The rate of duty will be 2 percent ad valorem.

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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division