CLA-2-40:RR:NC:SP:221 G83593
Mr. Brian F. Walsh
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, Illinois 60601
RE: The tariff classification of pulley lagging.
Dear Mr. Walsh:
In your letter dated October 23, 2000, on behalf of Flexible Steel Lacing Company, you requested a tariff classification ruling.
Two samples were provided with your letter. One sample is composed entirely of synthetic rubber; the second sample is composed primarily of rubber but also contains some ceramic for traction. The pulley lagging is designed for use with a conveyor pulley to give traction to a conveyor belt. According to the literature submitted with your request, the lagging is available in both natural rubber and flame resistant anti-static rubber. It is assumed for the purposes of this reply that the flame resistant anti-static rubber meets the Chapter 40, note 4 definition of synthetic rubber.
You suggest classification in heading 8431. However, heading 8431 falls within Section XVI of the Harmonized Tariff System, and products composed of vulcanized rubber other than hard rubber are precluded from classification in Section XVI by Legal Note 1(a) to that section.
You did not state the country of origin in your letter. The rates of duty provided below are those rates that apply to this merchandise when it is made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the pulley lagging, when made of natural rubber, will be 4016.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: of natural rubber, other. The rate of duty will be free.
The applicable subheading for the pulley lagging, when made of synthetic rubber, will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 percent ad valorem.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division