CLA-2-40:S:N:N1:240 869627

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

RE: The tariff classification of Speckled Reclaimed Rubber Mats from Canada

Dear Mr. Vander Yacht:

In your letter dated November 27, 1991, you requested a tariff classification ruling on behalf of your client Dinoflex Mfg. Ltd. The Speckled Reclaimed Rubber Mats are composed of 85 percent recycled tire and industrial waste rubber, and 13.5 percent virgin EDPM rubber granules with a polyurethane binder. The mats measure 36 inches by 36 inches and the thickness ranges from 1/8 inch to 3/4 inch. The applicable HTS subheading for the Speckled Reclaimed Rubber Mats will be , Harmonized Tariff Schedule of the United States (HTS), which provides for 4003..00.0000. The rate will be duty free. 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
New York Seaport