CLA-2-40:OT:RR:NC:N2:237
Mr. John M. Peterson
Neville Peterson LLP
17 State Street – 19th Floor
New York, New York 10004
RE: The tariff classification of NISSO-PB-B2000 synthetic rubber from Japan.
Dear Mr. Peterson:
In your letter dated December 2, 2008, on behalf of Nisso America, you requested a tariff classification ruling on NISSO-PB-B2000 synthetic rubber. You submitted dumbbell samples vulcanized with sulfur and prepared in accordance with ASTM D412-98a Test Method and MSDS sheets with information on the chemical composition.
NISSO-PB-B2000 synthetic rubber is described as liquid polybutadiene 100% (CAS-9003-17-2). The product consists of a colorless viscous liquid without odor, imported as a paint and varnish for use in the manufacture of tires and treads for automobiles, industrial products such as conveyer belts, hoses, seals and gaskets, and other applications.
Heading 4002, HTSUS, provides for other synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip.
Chapter 40 Note 4(a) is relevant to articles under Heading 4002 and provides: the expression "synthetic rubber" applies to: unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 degrees centigrade and 29 degrees centigrade, 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. Explanatory Note (EN) 40.02 (a) third paragraph lists examples of such unsaturated synthetic substances and includes butadiene rubbers (polybutadiene).
NISSO-PB-B2000 synthetic rubber consists of polybutadiene 100% (CAS-9003-17-2). In Customs Headquarters Ruling 966558 dated March 9, 2004, Customs determined that a product similar in composition and use, namely, NISSO-PB-B1000 synthetic rubber consisting of polybutadiene 100% (CAS-9003-17-2), met the requirements for synthetic rubber in Note 4(a) and classified the product under subheading 4002.20.0000, HTSUS, which provides for: Butadiene rubber (BR). Based on your submission and the information provided, NISSO-PB-B2000 synthetic rubber consisting of polybutadiene 100% (CAS-9003-17-2) meets the requirements for synthetic rubber in Note 4(a).
The applicable subheading for NISSO-PB-B2000 synthetic rubber will be subheading 4002.20.0000, HTSUS, which provides for: Butadiene rubber (BR). The rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division