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NY 818514




February 22, 1996

CLA-2-40:RR:NC:TP:349 818514

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.91.0000; 3926.90.9890; 4016.99.6050; 7318.29.0000; 7326.90.8585

Mr. Dennis Heck
Tower Group International
Los Angeles Office
2400 Marine Avenue
Redondo Beach, CA 90278-1103

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a rubber mat and accessory pack from Canada; Article 509

Dear Mr. Heck:

In your letter dated January 23, 1996 on behalf of National Rubber Company, Inc. you requested a ruling on the status of a rubber mat and accessory pack from Canada under the NAFTA.

You submitted literature, a small sample mat and an accessory pack. You have stated that all components are made in Canada. The mat is composed of 55 percent modified tire crumb (ground tire rubber), 35 percent post industrial rubber scrap (styrene butadiene rubber), 5 percent rubber process 012 as binding material and 5 percent chemical sulfur and sulfur derivatives to speed curing. The mats are imported in two sizes and will measure 3 foot by 4 foot by 2 inches thick and 2 foot by 3 foot by 3 inches thick. The mats have a textured surface and holes that completely extend through the mat to allow them to be fastened to the ground. The accessory pack contains a multi-peg clip P/N F01316 which is used to interlock the individual mats to one another and to secure the mats to the ground. This pack also contains rubber top plugs P/N F00494, an unthreaded steel spring nut P/N F00489, rubber mobile plugs P/N F00493 and metal clips P/N F01377. When imported together, both the mat and accessory pack are classified in the same subheading. When imported without the mat the components of the accessory pack are classified separately under their individual subheadings.

The applicable tariff provision for the mat and the accessory pack when imported together will be 4016.91.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of vulcanized rubber other than hard rubber other: floor coverings and mats. The general rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the 4 peg clip P/N F01316 will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the rubber fasteners, top plug P/N F01449, and mobile plug P/N F00493 will be 4016.99.6050, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other. The general rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the metal clips P/N F01377 will be 7326.90.8585, HTS, which provides for other article of iron or steel, other. The general rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the unthreaded steel spring nut P/N F00489 will be 7318.29.0000, HTS, which provides for screws, bolts, nuts... nuts... other... non-threaded articles: spring washers and other lock washers... other. The general rate of duty will be 4.5 percent ad valorem.

The mat and accessory pack imported together, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The components of the accessory pack imported separately, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12 (b) (i), and will therefore be entitled to the following rates of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements: The 4 peg clip, rubber fasteners, top plugs and mobile plug are entitled to a 1 percent rate of duty. The unthreaded steel spring nut and the metal clips will be entitled to a 1.1 percent rate of duty.

You request a ruling on whether marking the container in which the mat system (mat and accessory pack) or the accessory pack, or components of the accessory pack, are imported with the country of origin in lieu of marking the individual mat or component is acceptable. A marked sample container was not submitted with your letter for review.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser.

An article is excepted from marking under 19 U.S.C. 1304 (a) (3)(D) and Section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, marking the container in which the mat and accessories are imported and sold to the ultimate purchaser in lieu of marking the mat and accessories themselves is an acceptable country of origin marking provided the district director is satisfied that the articles will remain in the marked container until they reach the ultimate purchaser.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 John Hansen at 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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