CLA-2-40:OT:RR:NC:N:1:137
Nancy Lavigne
North West Rubber
395 Rodolphe Racine Sherbrooke, Quebec J1R 0S7 Canada
RE: The tariff classification of a vulcanized rubber mat from Canada
Dear Ms. Lavigne:
In your letter dated January 19, 2023, you requested a tariff classification ruling. A sample was provided with your submission and will be retained by this office.
Item A+NR464F20, is a mat composed of compact vulcanized recycled rubber. It has a pebble top surface and a grooved bottom. The mat has an interlocking design and measures 1 ft. by 6 ft. During manufacture, the rubber is pressed into a standard square shape. The mat then undergoes laser cutting to add the interlocking design.
The applicable subheading for the vulcanized rubber mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: floor coverings and mats. The general rate of duty will be 2.7 percent ad valorem.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division