CLA-2-40:OT:RR:NC:N2:421
Mr. Reza A. Rabiee
Bingham, Greenbaum and Doll, LLP
3500 National City Tower
101 South Fifth Street
Louisville, KY 40202
RE: The tariff classification of hydrogenated acrylonitrile-butadiene rubber (HNBR) from Japan
Dear Mr. Rabiee:
In your letter dated May 27, 2014, on behalf of Zeon Chemicals L.P., you requested a tariff classification ruling.
The hydrogenated acrylonitrile-butadiene rubber will be imported in bale or slab form, and will be used in the manufacture of automotive parts such as hoses and timing belts.
Chapter 40 Note 4 (a) is relevant to articles which may fall under heading 4002, Harmonized Tariff Schedule of the United States (HTSUS). Note 4 (a) provides that 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. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by note 5(b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. Based on the data you have provided, the hydrogenated acrylonitrile-butadiene rubber meets the requirements for synthetic rubber in Chapter 40 Note 4 (a).
The applicable subheading for the hydrogenated acrylonitrile-butadiene rubber will be 4002.59.0000, HTSUS, which provides for synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip: acrylonitrile-butadiene rubber (NBR): other. The rate of duty will be free.
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 Joan Mazzola at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division