The tariff classification of polyisoprene rubber sheets from England

N242170 June 11, 2013 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4008.21.0000 Ms. Anna Winter Hedy Canada 4535-104 Avenue SE Calgary, Alberta, Canada T2C 5C6 RE: The tariff classification of polyisoprene rubber sheets from England Dear Ms. Winter: In your letter dated May 14, 2013, you requested a tariff classification ruling. The sample provided with your letter is a vulcanized polyisoprene rubber sheet of noncellular construction. The sheets are rectangular and will be used as dental dams. They measure 6 inches by 6 inches or 5 inches by 5 inches, and are available in thicknesses ranging from 0.18 millimeter to 0.28 millimeter. The applicable subheading for the polyisoprene rubber sheets 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