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NY N007591




March 26, 2007

CLA-2-40:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.99.6050

Mr. Adam R. Moon
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a rubber mulch tree ring from China.

Dear Mr. Moon:

In your letter dated February 27, 2007, on behalf of Consolidated Foam, you requested a tariff classification ruling.

A photograph was provided with your letter. The ring shaped mat is designed to be placed around the base of a tree trunk in place of mulch. The ring is composed of recycled rubber from vehicle tires. The factory removes scrap metal from the rubber, adds pigments and adhesive, and pours it into a mold where it is heated to 150 degrees Celsius for 20 minutes. When it is removed from the mold, the edges are trimmed. The mulch ring allows water to pass through and be retained by the soil, while preventing weeds from growing through.

You suggest classification in heading 4003, Harmonized Tariff Schedule of the United States (HTSUS), which provides for reclaimed rubber in primary form or in plates, sheets or strip. Primary forms are defined in legal note 3 to Chapter 40 of the HTSUS as liquids, pastes, blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. Plates, sheets and strip are defined in legal note 9 to Chapter 40 of the HTSUS as rectangular, including square, shapes that are not otherwise worked or cut to shape. The mulch ring is a circular mat with a cutout hole in the center. It does not meet the definition of primary forms or the definition of plates, sheets or strip, and thus cannot be classified in heading 4003.

The applicable subheading for the rubber mulch tree ring will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other. The rate of duty will be 2.5 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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