CLA-2-40:OT:RR:NC:N1:137
Jessica Foltz
A&A Contract Customs Brokers USA, Inc.
#2- 12th Street
Blaine, Washington 98230
RE: The tariff classification of a reclaimed rubber mats from China
Dear Ms. Foltz:
In your letter dated June 1, 2020, you requested a tariff classification ruling, on behalf of your client North West Rubber Ltd.
The subject product is a rubber mat manufactured from crumb rubber from ground tires. The mats come in a standard thickness of 3/4 inch. They are imported in dimensions of 48 inches by 72 inches. The bottom side of the product can be flat or have ribs to facilitate drainage. The top side of the product has an embossed finish with an appearance of light pebbles or large diamond shapes. You state that the primary purchasers of the rubber sheet will be dairy equipment retailers or barn builders who will install the mats on the floor of dairy cow stalls or in milking parlors. The mats help protect cows from hard concrete to increase cow comfort, reduce hoof disease and slipping. The mats have a positive impact on overall milk production.
The applicable subheading for the reclaimed rubber mat will be 4003.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for reclaimed rubber in primary forms or in plates, sheets, or strip. The general rate of duty will be Free.
In your request, you stated that you believe this article should be classified under subheading 9817.00.5000, HTSUS. In pertinent part, “before an article can be classified in either of these headings the following three-part test must be applied:
1) The articles must not be among the long list of exclusions to heading 9817.00.50 or 9817.00.60 under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2;
2) The terms of heading 9817.00.50 or 9817.00.60 must be met in accordance with GRI 1; and
3) The merchandise must meet the actual use conditions required in accordance with sections 10.131-10.139 of the Customs Regulations (19 CFR §§10.131-10.139).
The first part of the test is to determine whether the rubber mat is excluded from heading 9817, HTSUS. The roll is classifiable in heading 4003, HTSUS. There is no exclusion within this heading for articles of chapter 40, therefore the first part of the test is satisfied.
The second part of the test calls for the rubber mat to be included within the terms of subheading 9817.00.50, HTSUS, as required by GRI 1. The rubber roll must be "machinery", "equipment" or "implements" used for "agricultural or horticultural purposes".
For this part of the test, the initial determination to be made is what agricultural or horticultural pursuit is in question. It is the importer's position that the rubber mat is used in dairy cattle barns to protect cows from the hard concrete and have a positive impact on overall milk production. It is the opinion of this office that this product would qualify as an “agricultural implement.”
Based on the information provided, the rubber mat is classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division