CLA-2 CO:R:C:G 086258 RFC
Mr. R. Kevin Williams
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street, Suite 2625
Chicago, IL 60606
RE: Rubber flooring material and mats
Dear Mr. Williams:
This ruling letter is in response to your request of August
21, 1989, on behalf of Kraiburg Corporation, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of certain rubber flooring
material and mats. The goods are imported from West Germany and
samples were submitted for examination.
FACTS:
The goods consists of rubber mats which come in various
sizes. Analysis of the submitted samples shows them to consist
of compounded natural and synthetic (SBR type) rubber and to have
the characteristics of reclaimed rubber. Each of the mats is
said to be composed almost entirely of reclaimed rubber, which
is said to be produced by heating reclaimed rubber dust mixed
with small amounts of natural rubber and certain chemicals. There
exist ten (10) separately identifiable mats which, as imported,
may be described as follows:
(1) Standard MooMat. This mat is said to be composed of
the above-described reclaimed rubber. It is to be used
as flooring material for dairy cow stalls.
(2) Happy MooMat. This mat is said to be composed of the
the above-described reclaimed rubber and to contain a
0.5 mm veneer of virgin rubber on the upper surface of
each mat. It is to be used as flooring material for
dairy cow stalls.
(3) Standard Horse Mat. This mat is said to be composed
of the above-described reclaimed rubber. It is to be
used as flooring material for horse stalls.
(4) Happy Horse Mat. This mat is said to be composed of
the above-described reclaimed rubber and to contain a
0.5 mm veneer of virgin rubber on the upper surface of
each mat. It is to be used as flooring material for
horse stalls.
(5) Standard MuscleMat. This mat is said to be composed
of the above-described reclaimed rubber. It is to be
used as flooring material for exercise rooms.
(6) Happy MuscleMat. This mat is said to be composed of
the above-described reclaimed rubber and to contain a
0.5 mm veneer of virgin rubber on the upper surface of
each mat. It is to be used as flooring material for
exercise rooms.
(7) Suretrac mat without holes. This mat is said to be
composed of the above-described reclaimed rubber and
to contain a 0.5 mm veneer of virgin rubber on the
upper surface of each mat. It is to be used as
flooring material for walkways in dairy cattle stalls.
(8) Suretrac mat with holes. This mat is said to be
composed of the above-described reclaimed rubber and
to contain a 0.5 mm veneer of virgin rubber on the
upper surface of the mat. Also, this mat is said to
have numerous holes punched completely through the
surface of the mat to promote drainage. It is to be
used as flooring material for walkways in dairy cattle
stalls.
(9) Standard Last TeeMat. This mat is said to be composed
of the above-described reclaimed rubber. Also, this
mat is said to have a rectangular-shaped hole which
extends through the entire surface of the mat for the
purpose of inserting a natural or artificial grass tee
surface. It is to be used as flooring material for
golf-tee areas.
(10) Supreme Last TeeMat. This mat is said to be composed
of the above-described reclaimed rubber and to contain
a 0.5 mm veneer of virgin rubber on the upper surface
of the mat. Also, this mat is said to have a
rectangular-shaped hole which extends through the
entire surface of the mat for the purpose of inserting
a natural or artificial grass golf tee surface. It is
to be used as flooring material for golf-tee areas.
The mats are imported in nine (9) standard sizes: 39 inches
by 78 inches, 42 inches by 60 inches, 42 inches by 66 inches, 42
inches by 72 inches, 48 inches by 60 inches, 48 inches by 66
inches, 48 inches by 72 inches, 54 inches by 66 inches, and 54
inches by 72 inches. With the exception of the Suretrac mats
(both with and without holes), each of the mats is cut to a
specific size from 11.5 feet long sheets of rubber. The Suretrac
mats, on the other hand, are not cut but rather molded to their
stand size of 39 inches by 78 inches.
ISSUE:
(1) Whether a rubber material containing virgin, natural or
other added substances but consisting overwhelmingly of reclaimed
rubber dust should be considered "reclaimed rubber" for purposes
of classification under heading 4003 of the HTSUSA.
(2) Whether holes extending completely through the surface
of plates, sheets or strip of rubber material constitute
something other than surface worked or further than surface
worked for purposes of classification in chapter 40 of the
HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRI's, taken in order.
Chapter 40 of the HTSUSA includes rubber and articles made
of rubber. Within this chapter, headings relevant to the
instant classification analysis are heading 4003, which provides
for reclaimed rubber in primary forms or in plates, sheets or
strip; heading 4008, which provides for plates, sheets, strip,
rods and profile shapes, of vulcanized rubber other than hard
rubber; and heading 4016, which provides for other articles of
vulcanized other than hard rubber. Within heading 4016,
subheading 4016.91.0000 specifically provides for floor coverings
and mats.
Of significance to the classification analysis for goods
potentially classifiable in headings 4003 and 4008 is chapter
note 9 to chapter 40. Note 9 states:
In headings 4001, 4002, 4003, 4005 and 4008, the expression
"plates", "sheets" and "strip" apply only to plates, sheets
and strip, and to blocks of regular geometric shape, uncut
or simply cut to rectangular (including square) shape,
whether or not having the character of articles and
whether or not printed or otherwise surface-worked, but not
otherwise cut to shape or further-worked (emphasis in
original).
A discussion regarding the composition and properties of
reclaimed rubber can be found in the Explanatory Notes to chapter
40 to heading 4003:
Reclaimed rubber is obtained from used rubber articles,
especially tyres, or from waste or scrap, of vulcanised
rubber, by softening ("devulcanising") the rubber and
removing some of the unwanted matter by various chemical or
mechanical means. The product contains residues of sulphur
or other vulcanising agents in combination and is inferior
to virgin rubber, being more plastic and more tacky than
virgin rubber. It may be put up in sheets dusted with talc
or separated by polyethylene film.
This heading covers reclaimed rubber in primary forms or in
plates, sheets or strip, whether or not mixed with virgin
rubber or other added substances, provided that the product
has the essential character of reclaimed rubber.
The term "vulcanized," relevant because of its use
throughout much of chapter 40, is discussed in the general notes
to the Explanatory Notes to chapter 40:
The term "vulcanised" refers in general to rubber
(including synthetic rubber) which has been cross-linked
with sulphur or any other vulcanising agent (such as,
sulphur chloride, certain oxides of polyvalent metals,
selenium, tellurium, thiuram di- and tetrasulphides, certain
organic peroxides and certain synthetic polymers), whether
or not using heat or pressure, or by high energy, radiation
so that it passes from a mainly plastic state to a mainly
elastic one.
Based on the above discussions of "reclaimed rubber" and
"vulcanized rubber," then, reclaimed rubber is vulcanized rubber,
insofar as reclaimed rubber is merely "softened" vulcanized
rubber. Moreover, products have the essential character of
reclaimed rubber when they are overwhelmingly composed of
reclaimed rubber.
The Explanatory Notes to headings 4008 and 4016 provide
further information relevant to the instant classification
analysis. The Explanatory Notes to heading 4008 state, in part,
that "[t]he products of this heading may be surface-worked (e.g.,
printed, embossed, grooved, channelled, ribbed)...[and]...[t]his
heading also covers rubber flooring material in the piece, and
tiles, mats and other articles, obtained merely by cutting plates
or sheets of rubber into rectangular (including square)
shapes...[but]...excludes [p]lates, sheets and strip...with
bevelled or moulded edges, or with rounded corners, openwork
borders or otherwise worked...." Based on these notes as well
as note 9 to chapter 40, rubber flooring material cut from sheets
into rectangular shapes and only surface worked is classified
under heading 4008, but only if the rubber is not reclaimed.
Under heading 4016, within which "floor coverings and mats"
are provided for specifically or eo nomine under subheading
4016.91, note (2) of the Explanatory Notes states that heading
4016 includes "[f]loor coverings and mats (including bath mats),
other than rectangular (including square) mats cut from plates or
sheets of rubber and not further worked than surface-worked..."
(emphasis in original). Under this heading, then, is classified
rubber flooring material cut from sheets of rubber into
rectangular shapes and further worked than surfaced worked (e.g.,
holes of whatever size or number which extend completely through
the surface of the sheets), regardless of whether the rubber is
reclaimed or not.
Based on the above, the products identified as Standard
MooMat, Happy MooMat, Standard HorseMat, Happy HorseMat, Standard
MuscleMat, Happy MuscleMat, and Suretrac mat without holes
are properly classified under heading 4003, which provides for
reclaimed rubber in primary forms or in plates, sheets or strip,
as each of these products is (1) composed of a rubber material
that has the essential character of reclaimed rubber (i.e., the
overwhelming composition is that of reclaimed rubber); (2) simply
molded or cut into rectangular-shaped sheets of rubber, and (3)
only surface worked (e.g., there exist no holes which completely
extend through the surface of the sheets).
The products identified as Suretrac mat with holes, Standard
Last TeeMat, and Supreme Last TeeMat, however, are not classified
under heading 4003 as they are further worked than surfaced
worked: to wit, each of these mats has holes which extend
completely through the surface of the sheet of rubber. This
feature, in fact, also excludes these products from
classification under heading 4008 as well as under heading 4003.
See Chapter Note 9, supra, and Explanatory Notes to heading 4008,
supra.
The products identified as Suretrac mat with holes, Standard
Last TeeMat, and Supreme Last TeeMat have uses and applications
other than those listed in the product literature which
accompanied your request. For example, the Suretrac mat with
holes, containing numerous holes which extend completely through
the surface of each rubber mat and said to be used as flooring
material for walkways in dairy cow stalls, could be used wherever
flooring material with drainage properties (i.e., multiple holes
for even drainage) is needed. Similarly, the Standard Last
TeeMat and Supreme Last TeeMat, both containing a rectangular
hole which extends completely through the surface of each mat and
said to be used as flooring materials for golf-tee areas, could
both be used wherever flooring material is needed with a large
hole to allow for, among other things, an object to protrude
through the flooring material (e.g., pipes for plumbing, small
trees or plants, metal bars used as supports for benches or
seats).
In view of their various uses as flooring materials, the
Suretrac mat with holes, Standard Last TeeMat, and Supreme Last
TeeMat are merely flooring materials for all intents and
purposes, and thus are properly classified under subheading
4016.91.0000, HTSUSA, which provides for floor coverings and
mats.
HOLDING:
The above-described products identified as Standard MooMat,
Happy MooMat, Standard HorseMat, Happy HorseMat, Standard
MuscleMat, Happy MuscleMat, and Suretrac mat without holes are
properly classified under subheading 4003.00.0000, HTSUSA, which
provides for reclaimed rubber in primary forms or in plates,
sheets or strip. The goods are duty free.
The above-described products identified as Suretrac mat with
holes, Standard Last TeeMat, and Supreme Last TeeMat are properly
classified under subheading 4016.90.0000, HTSUSA, which provides
for other articles of vulcanized rubber other than hard rubber,
other, floor coverings and mats. The rate of duty is 5.3 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division