CLA-2-40:S:N:N6:349 888068
Mr. Alan Litwin
F.W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, New York 14150
RE: The tariff classification of a rubber mat from Canada.
Dear Mr. Litwin:
In your letter dated July 7, 1993, on behalf of Promat Ltd.,
you requested a tariff classification ruling.
You submitted a brochure of a mat. The mat is comprised of
an inner core made of rubber crumbs contained in a multi-celled
bag made of polypropylene material stiched with nylon thread, and
an outer surface made of polypropylene material. In your letter
you note that this mat is installed in cow stalls to provide
comfort and reduce sores that are caused by concrete floors.
The applicable subheading for the mat will be 4016.91.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other artilces of vulcanized rubber other than hard
rubber: other: floor coverings and mats. The rate of duty will
be 5.3 percent ad valorem.
Goods classifiable under subheading 4016.91.0000, HTS, which
have originated in the territory of Canada, will be entitied to a
2.6 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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport