CLA-2 CO:R:C:G 086258 RFC

Mr. R. Kevin Williams
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street, Suite 2625
Chicago, IL 60606

RE: Rubber flooring material and mats

Dear Mr. Williams:

This ruling letter is in response to your request of August 21, 1989, on behalf of Kraiburg Corporation, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain rubber flooring material and mats. The goods are imported from West Germany and samples were submitted for examination.

FACTS:

The goods consists of rubber mats which come in various sizes. Analysis of the submitted samples shows them to consist of compounded natural and synthetic (SBR type) rubber and to have the characteristics of reclaimed rubber. Each of the mats is said to be composed almost entirely of reclaimed rubber, which is said to be produced by heating reclaimed rubber dust mixed with small amounts of natural rubber and certain chemicals. There exist ten (10) separately identifiable mats which, as imported, may be described as follows:

(1) Standard MooMat. This mat is said to be composed of the above-described reclaimed rubber. It is to be used as flooring material for dairy cow stalls.

(2) Happy MooMat. This mat is said to be composed of the the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of each mat. It is to be used as flooring material for dairy cow stalls.

(3) Standard Horse Mat. This mat is said to be composed of the above-described reclaimed rubber. It is to be

used as flooring material for horse stalls.

(4) Happy Horse Mat. This mat is said to be composed of the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of each mat. It is to be used as flooring material for horse stalls.

(5) Standard MuscleMat. This mat is said to be composed of the above-described reclaimed rubber. It is to be used as flooring material for exercise rooms.

(6) Happy MuscleMat. This mat is said to be composed of the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of each mat. It is to be used as flooring material for exercise rooms.

(7) Suretrac mat without holes. This mat is said to be composed of the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of each mat. It is to be used as flooring material for walkways in dairy cattle stalls.

(8) Suretrac mat with holes. This mat is said to be composed of the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of the mat. Also, this mat is said to have numerous holes punched completely through the surface of the mat to promote drainage. It is to be used as flooring material for walkways in dairy cattle stalls.

(9) Standard Last TeeMat. This mat is said to be composed of the above-described reclaimed rubber. Also, this mat is said to have a rectangular-shaped hole which extends through the entire surface of the mat for the purpose of inserting a natural or artificial grass tee surface. It is to be used as flooring material for golf-tee areas.

(10) Supreme Last TeeMat. This mat is said to be composed of the above-described reclaimed rubber and to contain a 0.5 mm veneer of virgin rubber on the upper surface of the mat. Also, this mat is said to have a rectangular-shaped hole which extends through the entire surface of the mat for the purpose of inserting a natural or artificial grass golf tee surface. It is to be used as flooring material for golf-tee areas.

The mats are imported in nine (9) standard sizes: 39 inches by 78 inches, 42 inches by 60 inches, 42 inches by 66 inches, 42 inches by 72 inches, 48 inches by 60 inches, 48 inches by 66 inches, 48 inches by 72 inches, 54 inches by 66 inches, and 54 inches by 72 inches. With the exception of the Suretrac mats (both with and without holes), each of the mats is cut to a specific size from 11.5 feet long sheets of rubber. The Suretrac mats, on the other hand, are not cut but rather molded to their stand size of 39 inches by 78 inches.

ISSUE:

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

(2) Whether holes extending completely through the surface of plates, sheets or strip of rubber material constitute something other than surface worked or further than surface worked for purposes of classification in chapter 40 of the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). 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, then according to the remaining GRI's, taken in order.

Chapter 40 of the HTSUSA includes rubber and articles made of rubber. Within this chapter, headings relevant to the instant classification analysis are heading 4003, which provides for reclaimed rubber in primary forms or in plates, sheets or strip; heading 4008, which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber; and heading 4016, which provides for other articles of vulcanized other than hard rubber. Within heading 4016, subheading 4016.91.0000 specifically provides for floor coverings and mats.

Of significance to the classification analysis for goods potentially classifiable in headings 4003 and 4008 is chapter note 9 to chapter 40. Note 9 states:

In headings 4001, 4002, 4003, 4005 and 4008, the expression "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 (emphasis in original).

A discussion regarding the composition and properties of reclaimed rubber can be found in the Explanatory Notes to chapter 40 to heading 4003:

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.

The term "vulcanized," relevant because of its use throughout much of chapter 40, is discussed in the general notes to the Explanatory Notes to chapter 40:

The term "vulcanised" refers in general to rubber (including synthetic rubber) which has been cross-linked with sulphur or any other vulcanising agent (such as, sulphur chloride, certain oxides of polyvalent metals, selenium, tellurium, thiuram di- and tetrasulphides, certain organic peroxides and certain synthetic polymers), whether or not using heat or pressure, or by high energy, radiation so that it passes from a mainly plastic state to a mainly elastic one.

Based on the above discussions of "reclaimed rubber" and "vulcanized rubber," then, reclaimed rubber is vulcanized rubber, insofar as reclaimed rubber is merely "softened" vulcanized rubber. Moreover, products have the essential character of reclaimed rubber when they are overwhelmingly composed of reclaimed rubber.

The Explanatory Notes to headings 4008 and 4016 provide further information relevant to the instant classification analysis. The Explanatory Notes to heading 4008 state, in part, that "[t]he products of this heading may be surface-worked (e.g.,

printed, embossed, grooved, channelled, ribbed)...[and]...[t]his 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...[but]...excludes [p]lates, sheets and strip...with bevelled or moulded edges, or with rounded corners, openwork borders or otherwise worked...." Based on these notes as well as note 9 to chapter 40, rubber flooring material cut from sheets into rectangular shapes and only surface worked is classified under heading 4008, but only if the rubber is not reclaimed.

Under heading 4016, within which "floor coverings and mats" are provided for specifically or eo nomine under subheading 4016.91, note (2) of the Explanatory Notes 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..." (emphasis in original). Under this heading, then, is classified rubber flooring material cut from sheets of rubber into rectangular shapes and further worked than surfaced worked (e.g., holes of whatever size or number which extend completely through the surface of the sheets), regardless of whether the rubber is reclaimed or not.

Based on the above, the products identified as Standard MooMat, Happy MooMat, Standard HorseMat, Happy HorseMat, Standard MuscleMat, Happy MuscleMat, and Suretrac mat without holes are properly classified under heading 4003, which provides for reclaimed rubber in primary forms or in plates, sheets or strip, as each of these products is (1) composed of a rubber material that has the essential character of reclaimed rubber (i.e., the overwhelming composition is that of reclaimed rubber); (2) simply molded or cut into rectangular-shaped sheets of rubber, and (3) only surface worked (e.g., there exist no holes which completely extend through the surface of the sheets).

The products identified as Suretrac mat with holes, Standard Last TeeMat, and Supreme Last TeeMat, however, are not classified under heading 4003 as they are further worked than surfaced worked: to wit, each of these mats has holes which extend completely through the surface of the sheet of rubber. This feature, in fact, also excludes these products from classification under heading 4008 as well as under heading 4003. See Chapter Note 9, supra, and Explanatory Notes to heading 4008, supra.

The products identified as Suretrac mat with holes, Standard Last TeeMat, and Supreme Last TeeMat have uses and applications other than those listed in the product literature which accompanied your request. For example, the Suretrac mat with holes, containing numerous holes which extend completely through

the surface of each rubber mat and said to be used as flooring material for walkways in dairy cow stalls, could be used wherever flooring material with drainage properties (i.e., multiple holes for even drainage) is needed. Similarly, the Standard Last TeeMat and Supreme Last TeeMat, both containing a rectangular hole which extends completely through the surface of each mat and said to be used as flooring materials for golf-tee areas, could both be used wherever flooring material is needed with a large hole to allow for, among other things, an object to protrude through the flooring material (e.g., pipes for plumbing, small trees or plants, metal bars used as supports for benches or seats).

In view of their various uses as flooring materials, the Suretrac mat with holes, Standard Last TeeMat, and Supreme Last TeeMat are merely flooring materials for all intents and purposes, and thus are properly classified under subheading 4016.91.0000, HTSUSA, which provides for floor coverings and mats.

HOLDING:

The above-described products identified as Standard MooMat, Happy MooMat, Standard HorseMat, Happy HorseMat, Standard MuscleMat, Happy MuscleMat, and Suretrac mat without holes are properly classified under subheading 4003.00.0000, HTSUSA, which provides for reclaimed rubber in primary forms or in plates, sheets or strip. The goods are duty free.

The above-described products identified as Suretrac mat with holes, Standard Last TeeMat, and Supreme Last TeeMat are properly classified under subheading 4016.90.0000, HTSUSA, which provides for other articles of vulcanized rubber other than hard rubber, other, floor coverings and mats. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division