CLA-2-40:RR:NC:SP:221 J82530
Mr. Gordon F. Foxley
FineFare of America, Inc.
154 Lattice Gate
The Woodlands, Texas 77382-1188
RE: The tariff classification of a rubber mat.
Dear Mr. Foxley:
In your letter dated April 2, 2003, you requested a tariff classification ruling.
A sample was provided with your letter. The mat is composed of natural rubber. It is rectangular and has seams along the perimeter. The mat is for use on bedding to protect the mattress from urine damage and to protect babies from irritation and skin infection caused by exposure to excessive urine. As you requested, the sample is being returned. You did not state the country of origin. The rate of duty provided below is the rate applicable to this merchandise when it is made in a country with which the United States has Normal Trade Relations.
You suggest classification in subheading 4014.10.00, which provides for sheath contraceptives. However, the mat is a bedding article which, when composed of rubber, is classified as a household article in heading 4016.
The applicable subheading for the rubber mats will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: household articles not elsewhere specified or included. The rate of duty will be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division