&&The products at issue are bull wheel and sheave liners used as parts for ski lifts. Bull wheel liners are rubber liners made of an antistatic rubber compound (A2432 or A438). Sheave liners are made of an antistatic rubber compound (A470 or A438) combined with a textile carcass (less than 5%). These liners are produced by a rubber manufacturing process, which involves mixing the rubber compound (uncured), followed by a sequence of production steps including shaping and producing the liners, and a vulcanization process. The bull wheel and sheave liners ensure the wire rope on a ski lift is not in direct contact with the metal that makes up the sheaves and the bull wheel. The liners are wear parts installed on sheaves and bull wheels in order to protect these parts of a ropeway.

&&Bull wheel and sheave liners are rubber liners used exclusively on the tower sheaves and bull wheels of passenger ropeways. The importer suggested HS 8431.31.00.10 as ski lift parts.&&&&In accordance with Legal Note 1 to Section XVI, this Section does not cover: “1(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16)”. Thus, the bull wheel and sheave liners are excluded from heading 84.31 as they are made of vulcanised rubber.&&&&The General Explanatory Notes to Chapter 40 state that “This Chapter covers rubber in the raw or semi-manufactured states, whether or not vulcanised or hard, and articles wholly of rubber or whose essential character derives from rubber”. Accordingly, the bull wheel and sheave liners fall under Chapter 40. Since neither the bull wheel liners nor sheave liners are named in any of the headings of Chapter 40, they fall to be classified in heading 40.16 as other articles of vulcanised rubber other than hard rubber. The Explanatory Notes to heading 40.16 state that “this heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters”. It further states that “the heading (40.16) includes other articles for technical uses (including parts and accessories of machines and appliances of Section XVI )”.&&&&Since the rubber sheave liners have a textile carcass, attention was given to the General Explanatory Notes of Chapter 40, which address rubber and textile combinations. Specifically, it states that “The classification of rubber and textile combinations is essentially governed by Note 1 (ij) to Section XI, Note 3 to Chapter 56 and Note 4 to Chapter 59”. Based on the Legal Notes and Explanatory Notes to Section XI, Chapters 56 and 59, the sheave liners are excluded from Section XI.&&