CLA-2 CO:R:C:G 086613 WAW
Mrs. Theo Dahl
Norman G. Jensen, Inc.
U.S. Customhouse Brokers
P.O. Box 146
Sweetgrass, MT 59484
RE: Rubber Mats
Dear Mrs. Dahl:
This ruling is in response to your letter, dated January 5,
1990, on behalf of your client, Waytech Manufacturing Corp.,
concerning the tariff classification of rubber mats under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample of the merchandise at issue was submitted
along with your request.
FACTS:
The merchandise at issue is a rubber mat which consists of
approximately 92 percent reclaimed rubber, 6 percent
polyurethane and 2 percent water. A laboratory analysis prepared
by the Customs Service reveals that the mat is composed
essentially of compounded natural rubber and a small amount of
synthetic rubber (SBR Type) and has the physical characteristics
of reclaimed rubber.
The rubber mats are produced from ground rubber which is
obtained by removing useable rubber from discarded tires. Once
the rubber is removed from the tire, it is thoroughly cleaned to
remove any excess particles of steel and fluff. The product is
then manufactured by mixing the rubber particles with water and
polyurethane. This mixture is then leveled onto metal trays.
The trays are designed to give the mat either a flat or groove
finish during the molding stage. After the molding process, the
trays are then put into a press for several minutes under extreme
pressure. Finally, the mat is removed and then cut to size. The
finished product measures approximately 5 feet by 10 feet by 5/8
inch. The manufacturer has stated that he exports the product as
a sheet or plate of recycled rubber. According to the
accompanying literature submitted by the importer, the finished
product may be used by a consumer for a variety of purposes which
include the following: fatigue mats, sound proofing, rail box
liners, vibration pads, in arenas, weight rooms, and fitness
clubs, as dock bumpers and under playground equipment sets.
ISSUE:
Whether a rubber material containing virgin, natural or
other added substances, but consisting overwhelmingly of
reclaimed rubber, should be considered "reclaimed rubber" for
purposes of classification under Heading 4003, HTSUSA, of the
tariff.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
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,
according to the remaining GRI's, taken in order.
Chapter 40 of the HTSUSA includes rubber and articles made
of rubber. Within this chapter, the three headings relevant to
the instant classification include the following: Heading 4003,
HTSUSA, which provides for reclaimed rubber in primary forms or
in plates, sheets or strip; Heading 4008, HTSUSA, which provides
for plates, sheets, strip, rods and profile shapes, of vulcanized
rubber other than hard rubber; and Heading 4016, HTSUSA, which
provides for other articles of vulcanized rubber other than hard
rubber.
Note 9 to Chapter 40 is relevant to articles which may fall
under either Heading 4003, HTSUSA, or Heading 4008, HTSUSA. Note
9 provides that:
In headings 4001, 4002, 4003, 4005 and 4008, the
expressions "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.
Heading 4003, HTSUSA, provides for reclaimed rubber in
primary forms or in plates, sheets or strip. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to Heading 4003,
HTSUSA, provide a definition of reclaimed rubber. The Notes
state that:
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.
In sum, reclaimed rubber is the product resulting from the
treatment of ground vulcanized scrap tires, tubes, and
miscellaneous waste rubber articles with heat and chemical
agents. As a result of the treatment process, a substantial
devulcanization or regeneration of the rubber compound to its
original plastic state takes effect. This process allows the
product to be reprocessed, compounded and revulcanized.
The Explanatory Notes to Headings 4008 and 4016, HTSUSA, are
also relevant to the instant classification analysis. The
Explanatory Notes to Heading 4008, HTSUSA, state, in pertinent
part that:
The products of this heading may be surface-worked
(e.g., printed, embossed, grooved, channelled, ribbed);
they may also be plain or coloured (either in the mass
or on the surface). . . This 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.
The Explanatory Note to Heading 4008, HTSUSA, further states
that:
The heading excludes, inter alia:
* * * *
(b) plates, sheets and strip, whether or not
surface-worked (including square or
rectangular articles cut therefrom), with
bevelled or moulded edges, or with rounded
corners, openwork borders or otherwise
worked, or cut into shapes other than
rectangular (including square).
* * * *
Based on the above Explanatory Notes, rubber mats cut from
sheets into rectangular shapes which are only surface worked are
classified in Heading 4008, HTSUSA, but only if the rubber is
not reclaimed. Heading 4008, HTSUSA, is not applicable in the
instant case because the subject merchandise consists of
predominantly reclaimed rubber material.
Explanatory Note 2 to Heading 4016, HTSUSA, 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. . . ." Under this heading, rubber flooring material cut
from sheets of rubber into rectangular shapes and further worked
than surface-worked (e.g., holes of whatever size or number which
extend completely through the surface of the rubber sheets) are
classified in this heading regardless of whether the rubber is
reclaimed. Heading 4016, HTSUSA, is also not applicable in the
instant case because the subject rubber mat is a sheet or plate
of reclaimed rubber which has not been further worked.
In Headquarters Ruling Letter (HRL) 086258, dated July 19,
1990, Customs classified similar rubber flooring material and
mats without holes under subheading 4003.00.0000, HTSUSA, which
provides for reclaimed rubber in primary forms or in plates,
sheets or strip. In that ruling, Customs held that the sample
rubber flooring mats were properly classified under Heading 4003,
HTSUSA, based on the following: (1) these products are composed
of a rubber material that has the essential character of
reclaimed rubber (i.e., the overwhelming composition is that of
reclaimed rubber); (2) these products are simply molded or cut
into rectangular-shaped sheets of rubber; and (3) these products
are only surface worked (e.g., there are no holes which
completely extend through the surface of the sheets).
In the instant case, it is clear that the sample merchandise
is composed of a rubber material which possesses the physical
characteristics of reclaimed rubber. The rubber mat is simply
molded or cut to size once it is manufactured into the final
product. Moreover, there are no holes which completely extend
through the surface of the sheets which would preclude
classification of this merchandise in Heading 4003, HTSUSA.
Thus, based on the foregoing analysis and HRL 086258, it is the
position of this office that the sample rubber mat without holes
or without being further worked is properly classified under
Heading 4003, HTSUSA.
HOLDING:
The sample rubber mats are properly classified under
subheading 4003.00.0000, HTSUSA, which provides for reclaimed
rubber in primary forms or in plates, sheets or strip. Articles
classified under this subheading are entitled to duty free
status.
Sincerely,
John Durant, Director
Commercial Rulings Division