CLA- RR:TC:FC 959151 ALS
Port Director of Customs
U. S. Customs Service
9901 Pacific Highway
Blaine, WA 98230
RE: Application for Further Review of Protest 3004-96-100006, dated January 1, 1996, Concerning Rubber Sports Mats
Dear Mr. Eberhardt:
This is reference to a protest filed against the decision of
November 3, 1995, regarding multiple entries of rubber sports
mats.
FACTS:
The rubber sports mats under consideration are made of
reclaimed rubber from recycled tire rubber, EDPM rubber granules
and a polyurethane binder. Different colored granules are
dispersed throughout the mats and give them a speckled
appearance. Although no sample was furnished with the protest, a
sample from one of the protested entries had interlocking edges.
ISSUE:
What is the classification of the subject merchandise? Is
the holding in New York Ruling Letter (NYRL) 869627, dated
December 18, 1991, issued to the protesting party, applicable to
the merchandise which is the subject of this protest?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
In considering the proper classification of the rubber
sports mats we noted that the mats would be in subheading
4003.00.0000, HTSUSA, if they were composed of reclaimed rubber
in primary forms or in plates, sheets or strip. In order to be
so classified the mats would have to meet the requirements
specified in Legal note 9 to chapter 40, HTSUSA. That note
states, as herein pertinent, that "the expression "plates",
"sheets" and "strip" apply only to plates, sheets and strip,...,
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 added).
A sample of the merchandise taken from one entry was noted
to have edges with interlocking tabs. In this regard, we noted
that Explanatory Note (2) to heading 40.16 of Harmonized System,
which represents the views of the international classification
experts, provides that "[F]loor coverings and mats...,other than
rectangular (including square) mats cut from plates or sheets of
rubber and not further worked than surface-worked.." is covered
by that heading.
Since the claimed classification, subheading 4003.00.0000,
HTSUSA, is the classification received by the protestant in
NYRL 869627, since the company literature indicates that the mats
are available with a straight edge or an interlocking edge, and
since 2 different model numbers were noted on the protest,
further information was requested from the broker during the
pendency of this protest for further review as to the nature of
the mats covered by the protested entries. The broker has
advised us that neither they nor their client can confirm which
type of mats were covered by the protested entries. Since the
sample - 3 -
taken from one of the entries had interlocking edges and since
the broker has been unable to document that any of mats covered
by the protested entries were other than the interlocking type,
we must presume that all of the mats were of that type. While
the broker has advised us that invoices submitted with current
entries do distinguish between the 2 types of mats, that
information does not provide clarification as to the protested
entries.
Based on that conclusion, we find that NYRL 869627,
referenced in the protest, is inapplicable to the subject
merchandise since that ruling covered mats with straight edges.
Accordingly, we have concluded that there was no error in the
interpretation of that ruling in the liquidation of the subject
entries.
HOLDING:
Rubber sports mats, with interlocking edges, made from
reclaimed rubber are classifiable in subheading 4016.91.0000,
HTSUSA, which provides for "Other articles of vulcanized rubber
other than hard rubber: Other: Floor coverings and mats."
Merchandise so classified was subject to a general rate of duty
of 4.8 percent ad valorem in 1995 (currently 4.3 percent ad
valorem).
Such articles which are produced entirely in the territory
of Canada are eligible for preferential treatment under the North
American Free Trade Agreement (NAFTA) pursuant to General Note
12(b)(I), HTSUSA. Such merchandise is eligible for a special
rate of duty. That rate, which was 1.5 percent ad valorem in
1995, is currently 1.0 percent ad valorem.
Since the classification indicated above is the same as the
classification under which the entry was liquidated, you are
instructed to deny the protest in full.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3553-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be provided by your office to the - 4 -
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entries in accordance with this decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division