CLA-2-40:R:N2:240 815589

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box 3549
Blaine, Washington 98231

RE: The tariff classification of Cushion Walk Pavers from Canada Dear Mr. Vander Yacht:

In your letter dated September 26, 1995, you requested a tariff classification ruling on behalf of your client Dinoflex Manufacturing Ltd.

Based on your literature, Cushion Walk Pavers are mats measuring 3/4" x 24" x 24". The mats are made from recycled rubber from ground up tires. The granulated rubber is mixed with polyurethane and pressed into a brick pattern mold. Color pigments are added to the polyurethane making the Cushion Walk Paver available in three different colors - red, green and black. The applicable subheading for Cushion Walk Pavers will be 4003.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for reclaimed rubber in primary forms or in plates, sheets or strip. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Stephanie Joseph at 212-466-5768.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division