CLA-2-40:RR:NC:TA:349 C85952

Ms. Debbie Powell
Homemaker Industries
295 Fifth Avenue
New York, NY 10016-7186

RE: The tariff classification of a rubber mat from Sri-Lanka and India.

Dear Ms. Powell:

In your letter dated April 1, 1998 you requested a tariff classification ruling.

The instant sample is a rubber mat. The mat is comprised of multi-layered rubberized textile fabric strips. The strips vary in size with a 1/2 x 3/4 inch roughly rectangular cross section. The strips have holes through which metal rods have been inserted. Twenty-one strips are held together by the metal rods and spacers, creating a 16 x 26-1/2 inch door mat.

The applicable tariff provision for the mat and the 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 rate of duty will be 3.2 percent ad valorem.

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 John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division