CLA-2-40:RR:NC:2:221 A88891

Mr. Rick Weaver
Barnhart & Associates
10914 So. La Cienega Blvd.
Inglewood, CA 90304

RE: The tariff classification of butyl rubber sheeting from New Zealand.

Dear Mr. Weaver:

In your letter dated September 17, 1996, which was received in this office on October 25, 1996, on behalf of Skellerup Industries Ltd., New Zealand, you requested a tariff classification ruling.

The sample submitted with your letter is identified as "butylclad." It is a sheet of noncellular butyl rubber, a copolymer of isobutylene with small amounts of isoprene. It is imported on rolls in lengths from 20 to 25 meters, widths from 900 to 1250 millimeters, and thicknesses from 1 to 2 millimeters. The material is used as a waterproof cladding system on roofs, deck areas and parapets.

The applicable subheading for the butyl sheeting 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 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