CLA-2-40:S:N:N1:240 867127
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
New York Seaport