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 > 1998 NY Rulings > NY B89711 - NY B89789 > NY B89748

Previous Ruling Next Ruling
NY B89748

October 17, 1997

CLA-2-40:RR:NC:SP:221 B89748


TARIFF NO.: 4004.00.0000; 4008.21.0000

Mr. Armando Delgado
Miles & Joffroy Inc.
2675 Customhouse Court
Suite A
San Diego, CA 92173

RE: The tariff classification of rubber sheet and rubber scrap from Mexico.

Dear Mr. Delgado:

In your letter dated September 22, 1997, on behalf of U.S. Century, Colorado, you requested a tariff classification ruling.

The imported articles will be made from used automobile tires. The tire tread will be buffed and cut into rectangular sections, measuring approximately 9 inches by 5 inches, to be used as roofing shingles. The remaining portion of tire will be returned in the form of scrap. Some of the scrap will be de-beaded and pulverized into crumb-like particles.

The applicable subheading for the rectangular sections to be used as roofing shingles 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 1.4 percent ad valorem.

The applicable subheading for the scrap rubber, including that which has been further ground into fine particles, will be 4004.00.0000, HTS, which provides for waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 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 212-466-5580.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: