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NY C85619

March 27, 1998

CLA-2-40:RR:NC:SP:221 C85619


TARIFF NO.: 4016.99.6050

Mr. Herbert E. Harris II
Harris Ellsworth & Levin
The Watergate
2600 Virginia Avenue, N.W., Suite 1113
Washington, D.C. 20037-1905

RE: The tariff classification of collapsible storage containers from England.

Dear Mr. Harris:

In your letter dated March 17, 1998, on behalf of Dunlop Limited, England, and Wood Corporation, Louisiana, you requested a tariff classification ruling.

The collapsible storage containers are used for the storage of fluids, such as water or fuels. The containers are roughly rectangular in shape when empty, and roughly cylindrical in shape when filled. They are available in a range of sizes, up to approximately 69 feet in length and 42 feet in width, with capacities from 225 to 250,000 liters. The containers are made from two different constructions. The first is a woven nylon substrate laminated on both sides with nitrile rubber. The rubber/textile material weighs over 1500 grams per square meter, with the textile component comprising less than 50 percent by weight of the material. The second construction consists of a middle layer of nitrile rubber laminated on both sides with a layer of woven nylon fabric. One nylon layer is then covered with a layer of blended polyvinyl chloride (PVC) and nitrile rubber. The other nylon layer is covered with a layer of nitrile rubber. This material also weighs over 1500 grams per square meter, with the textile components comprising less than 50 percent by weight of the material. Both of the rubber/textile combinations are considered to be Chapter 40, HTS, rubber materials for classification purposes.

The applicable subheading for the collapsible storage containers will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber...other. The rate of duty will be 3.1 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.


Robert B. Swierupski

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