CLA-2 CO:R:C:G: 082693 jlj 830176
Mr. Sass M. Peress, President
Cannon Industrial Products
6985-95 Jeanne Mance Street
Montreal, Quebec
Canada H3N 1W5
RE: Tariff classification of rubber floor mats for automobiles
Dear Mr. Peress:
You requested a classification under the Harmonized Tariff
Schedule of the United States (HTSUSA) for rubber floor mats for
automobiles to be imported from England.
FACTS:
The instant merchandise is rubber floor mats for automo-
biles. The material of chief content and value of the mats is
rubber. Rubber floor mats are not meant to directly cover the
floor of an automobiles but rather to cover an automobile carpet.
Information presented to us by our New York office indicates that
such floor mats are made of vulcanized rubber other than hard
rubber.
ISSUE:
What is the classification of such rubber floor mats for
automobiles?
LAW AND ANALYSIS:
There is a specific provision for floor coverings and mats
of vulcanized rubber other than hard rubber in Heading 4016,
HTSUSA. The instant rubber floor mats for automobiles are
classifiable there.
-2-
HOLDING:
The instant rubber floor mats are classified in subheading
4016.91.0000, HTSUSA, dutiable at the rate of 5.3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seaport NIS-(221)
library/peh
082693 JLJ