CLA-2 CO:R:C:T 950038 KWM
TARIFF No.: 6815.99.4000
Mr. Tony Borowiecki
John V. Carr & Sons, Corp.
P.O. Box 4839
Syracuse, New York 13221-4839
RE: TBA Industrial Products Ltd.; Insulating materials; Aramid
fiber; Articles of rubber; Textile materials for technical uses;
Other articles of mineral substances.
Dear Mr. Borowiecki:
This is in reference to your letter dated June 20, 1991,
regarding the tariff classification of merchandise referred to as
aramid fiber insulating materials. Our response follows.
FACTS:
The merchandise at issue is a sheet of material measuring
60 inches by 60 inches by 1/16 inch, and designated by the
manufacturer as "XJ 258 - Aramid Sheet." Your letter indicates
that the material is used for "sound and vibration insulation in
a variety of industrial mechanical and automotive applications."
Your letter also provided the following breakdown of component
materials as follows:
Comparison by weight:
Nitrile Rubber (NBR) 25%
Aramid fibre 8
Silica 22
Mica 26
China Clay 17
Curing agents
Pigment 2
100%
Comparison by value:
Nitrile Rubber (NBR) 21%
Aramid fibre 65
Silica
Mica
China Clay 12
Curing agents
Pigment 2
100%
With regard to the silica, mica and china clay components, you
indicate these are inert fillers. Lastly, you believe that the
product should be classified in subheading 4008.21.0000, HTSUSA,
as sheets of noncellular rubber, based on the weight and chief
use of the product. Specifically, you believe that the nitrile
rubber gives the material surface texture, flexibility and the
necessary resiliency.
ISSUE:
Are the sheets classified as sheets of noncellular rubber
in subheading 4008.21.0000, Harmonized Tariff Schedule of the
United States, or are they classified elsewhere in the
nomenclature?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may be
applied, taken in order.
We do not agree that the sheets at issue are classified in
subheading 4008.21.0000, HTSUSA. It would appear from your
reliance on weight, chief use, and the components'
characteristics that you believe the essential character of the
article is that of the nitrile rubber. However, before we find
the product's essential character all eligible headings must be
considered for classification by GRI 1.
Rubber and textile combinations are normally classified
according to Note 1(ij) to Section XI, Note 3 to Chapter 56 and
Note 4 to Chapter 59, HTSUSA. However, such notes apply to
textile fabrics (woven, knitted or crocheted), felts and
nonwovens. Customs experience with similar products has been
that the aramid fibers do not comprise a textile fabric, felt or
nonwoven. Therefore, the provisions of the notes are not
applicable. We find no other headings which may be eligible for
classification by GRI 1. The aramid and rubber sheets cannot be
classified by GRI 1.
Instead, the instant material is considered a composite
article and must be classified according to GRI 3. The sheets
are composed of three primary materials: the rubber, the aramid
fiber and the mineral substances. Each imparts some
characteristic to the use and function of the material. You
assert that the weight and chief use of the product indicate
classification as rubber, and that key characteristics of the
finished product are those of the rubber. Customs experience
with similar materials indicates to us that it is the combination
which produces specific types of material, each with specific
performance characteristics for specific uses. Further, each of
the three materials contributes a significant portion of both the
weight and value of the material. We find no heading which
provides for articles of aramid fiber; it therefore eliminated
from consideration. The remaining eligible headings provide for
sheets of rubber (4008, HTSUSA) and articles of mineral
substances (6815, HTSUSA). Because no single element clearly
establishes the essential character of the article we have
applied GRI 3(c), and classified the product under that heading
which occurs last in the nomenclature.
HOLDING:
The subject merchandise, sheets of aramid fiber, rubber and
mineral substances, is classified in subheading 6815.99.4000,
HTSUSA, as articles of mineral substances, not otherwise
specified or included. The applicable rate of duty is 4.5
percent ad valorem.
Sincerely,
John A. Durant,
Director
Commercial Rulings