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NY 854104


August 01, 1990

CLA-2-40:S:N:N3G:221 854104

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.99.1000; 4008.21.0000; 4016.95.0000; 4016.99.2500; 4016.99.5050; 8479.90.8090; 8481.80.3090

Mr. Phillip L. Melville
Vice-President
Sacatec, Inc.
2110A Gallows Road
Vienna, Virginia 22182

RE: The tariff classification of parts for accumulator bladders from France.

Dear Mr. Melville:

In your letter dated June 14, 1990, you requested a tariff classification ruling.

Included with your request was a sample of a rubber bladder used inside an accumulator. The bladders are sold as replacement parts for accumulators used in hydraulic or fluid systems. They can be made of natural rubber, synthetic rubber or plastics materials. The bladders are made in several parts, and you anticipate importing the parts separately and completing the manufacturing process in the United States. The smaller sizes are made in two parts. The larger sizes are made using three or four parts. The tops and bottoms are circular hemispheres. Each top has a steel valve molded into it. The larger sizes have drum-shaped centers cemented to the top and bottom circular hemispheres. The centers are made from cut-up sheets. The parts which you anticipate importing will be tops which incorporate valves, bottoms, sheets to be cut up and further manufactured into drum-shaped centers, and in some cases, completed drum- shaped centers.

Each of the components which you plan to import is available in different materials, including natural rubber, synthetic rubber, and plastics materials, including polyurethane. Please note that Viton, though often referred to as a synthetic rubber, is considered to be a plastics material for purposes of the Harmonized Tariff Schedule of the United States (HTS). According to the legal notes of the HTS, synthetic rubbers must be vulcanized or cured with sulfur. Since Viton is not vulcanized or cured with sulfur, it does not meet the tariff definition of synthetic rubber.

For purposes of this reply, it is assumed that the sheets are in the form of squares or rectangles which have not been processed other than surface processed, and with edges which have not been beveled or further worked. It is also assumed that they are not imported in rolls.

In a phone conversation, you indicated that the cost of the valve exceeds the cost of the rubber/plastic component in the top section. It is the opinion of this office that the essential character of the top section which incorporates the valve is imparted by the steel valve.

The applicable subheading for the top section which incorporates a valve will be 8481.80.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for valves, hand operated, of steel. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the bottom circular piece and the drum-shaped center, when made of natural rubber, will be 4016.99.2500, HTS, which provides for other articles of vulcanized rubber other than hard rubber...of natural rubber. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the bottom circular piece and the drum-shaped center, when made of synthetic rubber, will be 4016.99.5050, HTS, which provides for other articles of vulcanized rubber other than hard rubber...other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the bottom circular piece and the drum-shaped center, when made of plastics materials, such as polyurethane or Viton, will be 8479.90.8090, HTS, which provides for other parts of machines and mechanical appliances. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the sheets, when made of natural or synthetic rubber, will be 4008.21.0000, HTS, which provides for plates, sheets and strip of vulcanized noncellular rubber other than hard rubber. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the sheets, when made of polyurethane or Viton, will be 3920.99.1000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials,...of other plastics...film, strip and sheets, all the foregoing which are flexible, over 0.152 mm in thickness, and not in rolls. The rate of duty will be 6 percent ad valorem.

In your phone conversation, you also requested a ruling on the classification of completed bladders, made of rubber. The completed bladders are designed to be inflated with nitrogen gas. The applicable subheading for completed bladders, whether made of natural or synthetic rubber, will be 4016.95.0000, 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

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