United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956577 - HQ 956694 > HQ 956673

Previous Ruling Next Ruling
HQ 956673

January 11, 1995

CLA-2 CO:R:C:F 956673 ALS


TARIFF NO.: 4002.19.00

Mr. Ricardo Gonzalez
Customs Broker
P. O. Box 3727
Brownsville, TX 78521

RE: Styrene Butadiene Rubber (SBR) Plant Clean Up (PCU)

Dear Mr. Gonzalez:

This is in reference to your inquiry as to the classification of SBR PCU exported from the U.S., processed in Mexico and returned to the U.S. Samples of the product as exported from the U.S. and as returned from Mexico were provided.


The product under consideration is SBR PCU of U.S. origin which is transported by truck to Mexico where it processed. Such processing consists of cutting the SBR PCU into small pieces, removing the impurities, feeding it into a mill to initiate the drying and laminating process and then cutting the cleaned rubber into squares and rectangles. There are no additives or oils incorporated into the product during such process and there is no vulcanization of the rubber.


What is the classification of the subject product?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order.

GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

SBR PCU is considered rubber in primary form, as that term is defined in legal note 3(b), Chapter 40, HTSUSA. It is classifiable in subheading 4002.19.00, HTSUSA, which provides for synthetic rubber in primary forms or in plates, sheets or strip. The raw material is cleaned and cut into squares or rectangles in Mexico, but otherwise remains unchanged. The product, as it returns to the U.S. remains SBR. Accordingly, we have concluded that the processing in Mexico does not produce a change in the classification of the product.


SBR PCU which is cleaned, cut into small pieces, fed into a mill to initiate the drying and laminating process and then cut into squares or rectangles, is classifiable in subheading 4002.19.00, HTSUSA.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: