CLA-2-40:S:N:N1:240 861194

Mr. Vincent Hurley
Kinsdale Rubber Co. Ltd.
Farm Lane
Kinsale, Co. Cork, Ireland

RE: The tariff classification of Compounded Rubber from Ireland

Dear Mr. Hurley:

In your letter dated February 27, 1991, you requested a tariff classification ruling. The applicable HTS subheading for compounded rubber will be 4005.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip. The rate will be duty free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport