The tariff classification of rubber sheet from Malaysia

N233309 October 1, 2012 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4008.21.0000 Mr. Michael Theodore Livingston International 1925 18th Avenue N.E., Suite 321 Calgary, Alberta, Canada T2E 7T8 RE: The tariff classification of rubber sheet from Malaysia Dear Mr. Theodore: In your letter dated September 13, 2012, on behalf of Linatex, Inc., Tennessee, you requested a tariff classification ruling. The product is identified as rubber sheet used for conveyor skirting. It is imported on rolls with no core, in dimensions of 30 feet in length by 4 inches in width, with thicknesses of 3/8 inch, 1/2 inch, 3/4 inch or 1 inch. You state that it is made of noncellular vulcanized natural rubber. After importation the sheet will be cut to size by the end user to form conveyor skirting. At that stage the edges may be beveled, but they are not beveled at the time of importation. The skirting is not used as belting but will be used for material containment along the belt area of a conveyor, for example, to prevent spillage or to manage dust. The applicable subheading for the natural rubber sheet will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division