The tariff classification of rubber head hammers from China

NY R04738 September 21, 2006 CLA-2-40:RR:E:NC:N2:221 R04738 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale FL 33301 RE: The tariff classification of rubber head hammers from China Dear Mr. Crago: In your letter dated August 25, 2006, you requested a tariff classification ruling. Item A032BA00118 is described as a hammer with a wooden handle and a synthetic rubber head. Since you did not provide details regarding the composition of the rubber, this office cannot confirm that the head is made of a material that meets the tariff definition of synthetic rubber. Chapter 40, note 4(a) of the Harmonized Tariff Schedule of the United States (HTSUS), describes synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non- thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." Testing and verification that the material in the hammerhead meets the definition of synthetic rubber would require twelve cross-linked dumbbell-shaped specimens and the compounding recipe, including the percent by weight of all ingredients. For purposes of testing, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. The applicable subheading for the hammer, when the head is made of a material that meets the tariff description of synthetic rubber as described above, will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division