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NY H82069




June 18, 2001

CLA-2-40:RR:NC:SP:221 H82069

CATEGORY: CLASSIFICATION

TARIFF NO.: 4008.21.0000; 9209.99.4040

Mr. Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of rubber/cork sheets and paper discs from Japan.

Dear Mr. Heck:

In your letter dated May 24, 2001, you requested a tariff classification ruling. Samples of products employed in musical instrument service and repair were submitted for our examination.

The first item, identified as “Yamaha Sheet Hycotex” (P/N M1547060) is a 4” x 4” sheet, approximately 0.6 mm in thickness, made up of powdered cork held together with a synthetic rubber binding agent (naphtha synthetic rubber nitrile). The product is made by mixing the synthetic rubber with the cork powder and heating and pressing the mixture into sheet form. The sheet is said to be composed of 60% synthetic rubber and 40% cork by weight. You state that following importation, it will be cut to size and shape before use (most commonly as “bumpers”) on woodwind instruments to protect their metal finish. (As imported, the Hycotex sheets will be in the same 4” square size/shape as the submitted sample.)

The applicable subheading for the “Yamaha Sheet Hycotex” (P/N M1547060) will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.

The second item is a packet of washer-like articles in the form of paper discs measuring approximately ¾” in diameter and having 3/16”-diameter center holes. Known as “Yamaha Pad Adjusting Papers” (P/N L0144450), they are used “to shim the cork pads of flutes, clarinets and other woodwind instruments to raise the cork height for a proper seal.” It appears that they are made exclusively for this application, and you have confirmed that they are ready for such use in their imported condition and remain in place on the instruments while they are being played.

You also submitted a sample packet of another version of the “pad adjusting papers,” designated P/N L0190250. These items are essentially the same as those described above, except that they are made of somewhat thicker, stiffer paper.

The applicable subheading for the Yamaha Pad Adjusting Papers” (P/N’s L0144450 and L0190250) will be 9209.99.4040, HTS, which provides for other parts and accessories for woodwind musical instruments. The rate of duty will be free.

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,

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