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NY 867127

October 01, 1991

CLA-2-40:S:N:N1:240 867127

CATEGORY: CLASSIFICATION

TARIFF NO.: 4003.00.0000; 4008.11.5000; 4008.21.0000

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230

RE: The tariff classification of Multipurpose elastic rubber mats from Canada

Dear Mr. Vander Yacht:

In your letter dated September 13, 1991, you requested a tariff classification ruling on behalf of your client Dinoflex Mfg. Ltd.

Your inquiry concerns the classification of rubber mats. The mats measure 40 inches by 40 inches and can be sliced to different thicknesses. The black mats are made from 90 percent recycled rubber from tires and industrial surplus EDPM rubber and 10 percent polyurethane binder. The colored mats are composed of 90 percent EPDM rubber granulate and 10 percent polyurethane rubber.

The applicable HTS subheading for the black mats composed of reclaimed rubber will be 4003.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for reclaimed rubber in primary forms or in plates, sheets or strip. The rate will be duty free.

The applicable HTS subheading for the colored mats, when made of cellular rubber, will be 4008.11.5000, 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 cellular rubber: plates, sheets and strip: other. The duty rate will be 6.6 percent ad valorem.

Goods classifiable under subheading 4008.11.5000, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable HTS subheading for the colored mats, when made of noncellular rubber, 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 duty rate will be 3.4 percent ad valorem.

Goods classifiable under subheading 4008.21.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 already been filed, 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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