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NY 863585


June 18, 1991

CLA-2-40:S:N:N3G:221 863585

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.95.0000

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

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