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HQ 086613


September 21, 1990

CLA-2 CO:R:C:G 086613 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 4003.00.0000

Mrs. Theo Dahl
Norman G. Jensen, Inc.
U.S. Customhouse Brokers
P.O. Box 146
Sweetgrass, MT 59484

RE: Rubber Mats

Dear Mrs. Dahl:

This ruling is in response to your letter, dated January 5, 1990, on behalf of your client, Waytech Manufacturing Corp., concerning the tariff classification of rubber mats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise at issue was submitted along with your request.

FACTS:

The merchandise at issue is a rubber mat which consists of approximately 92 percent reclaimed rubber, 6 percent polyurethane and 2 percent water. A laboratory analysis prepared by the Customs Service reveals that the mat is composed essentially of compounded natural rubber and a small amount of synthetic rubber (SBR Type) and has the physical characteristics of reclaimed rubber.

The rubber mats are produced from ground rubber which is obtained by removing useable rubber from discarded tires. Once the rubber is removed from the tire, it is thoroughly cleaned to remove any excess particles of steel and fluff. The product is then manufactured by mixing the rubber particles with water and polyurethane. This mixture is then leveled onto metal trays. The trays are designed to give the mat either a flat or groove finish during the molding stage. After the molding process, the trays are then put into a press for several minutes under extreme pressure. Finally, the mat is removed and then cut to size. The finished product measures approximately 5 feet by 10 feet by 5/8 inch. The manufacturer has stated that he exports the product as a sheet or plate of recycled rubber. According to the accompanying literature submitted by the importer, the finished product may be used by a consumer for a variety of purposes which include the following: fatigue mats, sound proofing, rail box liners, vibration pads, in arenas, weight rooms, and fitness clubs, as dock bumpers and under playground equipment sets.

ISSUE:

Whether a rubber material containing virgin, natural or other added substances, but consisting overwhelmingly of reclaimed rubber, should be considered "reclaimed rubber" for purposes of classification under Heading 4003, HTSUSA, of the tariff.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to 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.

Chapter 40 of the HTSUSA includes rubber and articles made of rubber. Within this chapter, the three headings relevant to the instant classification include the following: Heading 4003, HTSUSA, which provides for reclaimed rubber in primary forms or in plates, sheets or strip; Heading 4008, HTSUSA, which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber; and Heading 4016, HTSUSA, which provides for other articles of vulcanized rubber other than hard rubber.

Note 9 to Chapter 40 is relevant to articles which may fall under either Heading 4003, HTSUSA, or Heading 4008, HTSUSA. 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.

Heading 4003, HTSUSA, provides for reclaimed rubber in primary forms or in plates, sheets or strip. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to Heading 4003, HTSUSA, provide a definition of reclaimed rubber. The Notes state that:

Reclaimed rubber is obtained from used rubber articles, especially tyres, or from waste or scrap, of vulcanised rubber, by softening ("devulcanising") the rubber and removing some of the unwanted matter by various chemical or mechanical means. The product contains residues of sulphur or other vulcanising agents in combination and is inferior to virgin rubber, being more plastic and more tacky than virgin rubber. It may be put up in sheets dusted with talc or separated by polyethylene film.

This heading covers reclaimed rubber in primary forms or in plates, sheets or strip, whether or not mixed with virgin rubber or other added substances, provided that the product has the essential character of reclaimed rubber.

In sum, reclaimed rubber is the product resulting from the treatment of ground vulcanized scrap tires, tubes, and miscellaneous waste rubber articles with heat and chemical agents. As a result of the treatment process, a substantial devulcanization or regeneration of the rubber compound to its original plastic state takes effect. This process allows the product to be reprocessed, compounded and revulcanized.

The Explanatory Notes to Headings 4008 and 4016, HTSUSA, are also relevant to the instant classification analysis. The Explanatory Notes to Heading 4008, HTSUSA, state, in pertinent part that:

The products of this heading may be surface-worked (e.g., printed, embossed, grooved, channelled, ribbed); they may also be plain or coloured (either in the mass or on the surface). . . This heading also covers rubber flooring material in the piece, and tiles, mats and other articles, obtained merely by cutting plates or sheets of rubber into rectangular (including square) shapes.

The Explanatory Note to Heading 4008, HTSUSA, further states that:

The heading excludes, inter alia:

(b) plates, sheets and strip, whether or not surface-worked (including square or rectangular articles cut therefrom), with bevelled or moulded edges, or with rounded corners, openwork borders or otherwise worked, or cut into shapes other than rectangular (including square).

Based on the above Explanatory Notes, rubber mats cut from sheets into rectangular shapes which are only surface worked are classified in Heading 4008, HTSUSA, but only if the rubber is not reclaimed. Heading 4008, HTSUSA, is not applicable in the instant case because the subject merchandise consists of predominantly reclaimed rubber material.

Explanatory Note 2 to Heading 4016, HTSUSA, states that heading 4016 includes "[f]loor coverings and mats (including bath mats), other than rectangular (including square) mats cut from plates or sheets of rubber and not further worked than surface- worked. . . ." Under this heading, rubber flooring material cut from sheets of rubber into rectangular shapes and further worked than surface-worked (e.g., holes of whatever size or number which extend completely through the surface of the rubber sheets) are classified in this heading regardless of whether the rubber is reclaimed. Heading 4016, HTSUSA, is also not applicable in the instant case because the subject rubber mat is a sheet or plate of reclaimed rubber which has not been further worked.

In Headquarters Ruling Letter (HRL) 086258, dated July 19, 1990, Customs classified similar rubber flooring material and mats without holes under subheading 4003.00.0000, HTSUSA, which provides for reclaimed rubber in primary forms or in plates, sheets or strip. In that ruling, Customs held that the sample rubber flooring mats were properly classified under Heading 4003, HTSUSA, based on the following: (1) these products are composed of a rubber material that has the essential character of reclaimed rubber (i.e., the overwhelming composition is that of reclaimed rubber); (2) these products are simply molded or cut into rectangular-shaped sheets of rubber; and (3) these products are only surface worked (e.g., there are no holes which completely extend through the surface of the sheets).

In the instant case, it is clear that the sample merchandise is composed of a rubber material which possesses the physical characteristics of reclaimed rubber. The rubber mat is simply molded or cut to size once it is manufactured into the final product. Moreover, there are no holes which completely extend through the surface of the sheets which would preclude classification of this merchandise in Heading 4003, HTSUSA. Thus, based on the foregoing analysis and HRL 086258, it is the position of this office that the sample rubber mat without holes or without being further worked is properly classified under Heading 4003, HTSUSA.

HOLDING:

The sample rubber mats are properly classified under subheading 4003.00.0000, HTSUSA, which provides for reclaimed rubber in primary forms or in plates, sheets or strip. Articles classified under this subheading are entitled to duty free status.

Sincerely,

John Durant, Director

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