CLA-2-46:RR:NC:TP:349 A84221
Mr. Dave Walser
Arthur J. Humphreys Div.
P.O. Box 249
Sumas, Washington 98295
RE: The tariff classification of a rubber mat from Canada.
Dear Mr. Walser:
In your letter dated May 10, 1996 you requested a tariff classification ruling on behalf of Mr. Gerry Van Ryk.
The submitted representative sample, identified in your letter as the "Cozy Cow Livestock Mattress", is a rubber mat. This four foot wide mat will be constructed of a rubber filler and a textile outer shell. It will be comprised of ten 2.5 inch thick columns filled with 1/4 inch rubber crumb made from recycled tires. The outer shell will made in either a polyester or polypropylene needle punched felt fabric. The fabric is used to minimize the shifting of the rubber. As indicated in your letter this item will be imported in three different lengths.
The applicable tariff provision for the mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of vulcanized rubber other than hard rubber: other: floor coverings and mats. The general rate of duty will be 4.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division