CLA-2-40:RR:NC:FC:237 C89442
TARIFF NO: 4003.00.0000
Homemaker Industries, Inc.
(Attn: Rowena Oleszyk)
295 Fifth Avenue
New York, NY 10016-7186
RE: The classification of a rubber door mat from Mexico.
Dear Ms. Oleszyk:
In your letter dated June 18, 1998 you requested a tariff classification
ruling.
The product is described as a rubber door mat consisting
of approximately 100% reclaimed rubber from recycled tire buffings. During the
blending process, heat, generated by the friction of mechanical mixing, causes
the rubber tire buffings
to adhere to each other. There are no chemicals used in the process. The
rubber sheets are then placed in a heated mold and pressed into shape at high
temperature. The rectangular cut sample measures approximately 18 x 30 x 3/16
inches. Both surfaces are finished and colored green, one being flat and the
other embossed with a checkered pattern formed by five parallel groves in a
square running perpendicular to the next. The color comes from mixing in
pigment during the blending process.
Classification of merchandise under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that classification is
determined first in accordance with the terms of the headings of the tariff and
any relative section or chapter notes, and unless otherwise required, according
to the remaining GRI's taken in order.
Heading 4003, HTSUS, provides for reclaimed rubber in primary forms or in
plates, sheets or strip. Note 9 to
Chapter 40 is relevant to articles which may fall under Heading 4003. Note 9
provides that: In headings 4001, 4002, 4003, 4005 and 4008, the expressions
"plates", "sheets" and "strip" apply only to plates, sheets and strip, and to
blocks of regular geometric shape, uncut or simply cut to rectangular (including
square) shape, whether or not having the character of articles and whether or
not printed or otherwise surface-worked, but not otherwise cut to shape or
further worked.
Subheading 4003.00.0000, HTSUS, provides for reclaimed rubber in primary
forms or in plates, sheets or strip. The instant article is made primarily of
reclaimed rubber, cut to rectangular shape and surface worked by embossing and
coloring, but not otherwise cut to shape or further worked.
Therefore the applicable subheading for the rubber door mat consisting of
95% reclaimed rubber 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 rate of duty is free.
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 F. Cantone at 212-
466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division