United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1361 - NY NY1397 > NY NY1390

Previous Ruling Next Ruling


NY C89442


July 17, 1998

CLA-2-40:RR:NC:FC:237 C89442

CATEGORY: CLASSIFICATION

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,


Previous Ruling Next Ruling

See also: