CLA-2-40:S:N:N3G:221 863585
Ms. D.L. Crowe
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, WA 98104
RE: The tariff classification of an inflatable rubber dam from
Japan.
Dear Ms. Crowe:
In your letter dated May 21, 1991, on behalf of Bridgestone
(USA) Inc., you requested a tariff classification ruling.
The product consists of a water retaining dam, clamping
system and piping set. The dam is made from rubber with nylon
fabric reinforcement. A sample swatch of the material was
included with your request. The weight per square meter varies
according to the size of the dam, and ranges from 64 pounds (26
kg) per m2 to 250 pounds (104 kg) per m2. The relative weight of
the rubber versus the nylon varies according to the size of the
dam, but is approximately 10 to 1. A material made of rubber
reinforced with textile, weighing more than 1500 grams per m2,
with rubber comprising 50 percent or more by weight of the
material, is considered to be a rubber for tariff classification
purposes. Though the description provided in your letter does
not mention any metal, the sample swatch contained metal
reinforcement as well. A rubber material reinforced with metal
still retains the essential character of rubber. The dam is
designed to be inflated during use.
The clamping system consists of an anchor bolt to attach the
rubber dam onto a concrete base and an embedded plate placed on
the concrete surface to obtain better sealing of the rubber dam.
The bolt and plate are made of either galvanized carbon steel or
stainless steel. The piping set consists of an air supply and
exhaust system running the full width of the rubber dam. This
system is designed to regulate the amount of air in the dam and
the height of the pneumatic gate and to balance the water within
the dam.
You indicate that the rubber dam may be imported alone, or
may be imported as part of a complete unit including the piping
system and clamping system. When imported as a complete unit,
the rubber inflatable dam is considered to impart the essential
character to the system.
The applicable subheading for the complete inflatable rubber
dam system, or for the rubber dam when imported alone, will be
4016.95.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of vulcanized rubber
other than hard rubber...other inflatable articles. The rate of
duty will be 4.2 percent ad valorem.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport