Tariff classification of criss-cross rubber patches under Chapter 40 favours sub-heading 4016.99 over tyre repair goods heading.

Criss-cross rubber patches were examined under the Chapter 40 tariff scheme and Chapter Note 9 to determine whether they fell within sub-heading 4008.21 as plates, sheets or strips cut to shape for repairing tyres. The order held that this classification was unavailable because the goods were not in plate, sheet or strip form, and their material and manufacturing process aligned with products earlier placed under sub-heading 4016.99. It further found that prior decisions on tread rubber in sheet or strip form did not govern the present product. Criss-cross rubber patches were therefore classified under sub-heading 4016.99.

---

---

Issues: Whether criss-cross rubber patches are classifiable under sub-heading 4008.21 or under sub-heading 4016.99.

Analysis: The product was examined in the light of the tariff scheme, Chapter Note 9 of Chapter 40, the nature of the product as manufactured, and the physical features of the goods. The reasoning accepted that sub-heading 4008.21 applies to plates, sheets and strips, even when cut to shape or further worked for resoling, repairing or re-treading of rubber tyres, but only where the goods answer that basic description. The order found that the disputed product was not in the form of plates, sheets or strips, and that the material and manufacturing process were similar to goods earlier classified under sub-heading 4016.99. It also accepted that the earlier reliance on decisions concerning tread rubber in sheet or strip form was misplaced for the present product.

Conclusion: Criss-cross rubber patches are classifiable under sub-heading 4016.99 and not under sub-heading 4008.21.

---