CLA-2 CO:R:C:F 956673 ALS
Mr. Ricardo Gonzalez
Customs Broker
P. O. Box 3727
Brownsville, TX 78521
RE: Styrene Butadiene Rubber (SBR) Plant Clean Up (PCU)
Dear Mr. Gonzalez:
This is in reference to your inquiry as to the
classification of SBR PCU exported from the U.S., processed in
Mexico and returned to the U.S. Samples of the product as
exported from the U.S. and as returned from Mexico were provided.
FACTS:
The product under consideration is SBR PCU of U.S. origin
which is transported by truck to Mexico where it processed. Such
processing consists of cutting the SBR PCU into small pieces,
removing the impurities, feeding it into a mill to initiate the
drying and laminating process and then cutting the cleaned rubber
into squares and rectangles. There are no additives or oils
incorporated into the product during such process and there is no
vulcanization of the rubber.
ISSUE:
What is the classification of the subject product?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
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GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
SBR PCU is considered rubber in primary form, as that term
is defined in legal note 3(b), Chapter 40, HTSUSA. It is
classifiable in subheading 4002.19.00, HTSUSA, which provides for
synthetic rubber in primary forms or in plates, sheets or strip.
The raw material is cleaned and cut into squares or rectangles in
Mexico, but otherwise remains unchanged. The product, as it
returns to the U.S. remains SBR. Accordingly, we have concluded
that the processing in Mexico does not produce a change in the
classification of the product.
HOLDING:
SBR PCU which is cleaned, cut into small pieces, fed into a
mill to initiate the drying and laminating process and then cut
into squares or rectangles, is classifiable in subheading
4002.19.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division