CLA-2-85:S:N:N1: 112 812940

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of a "Portable Protective Grounding Mat" from Canada

Dear Ms. Campbell:

In your letter dated July 12, 1995, on behalf of Kri-Tech Power Products, Ltd., you requested a tariff classification ruling. As requested, we are returning the submitted sample.

The "Portable Protective Grounding Mat", which measures 58 inches square, is a vinyl/polyester fabric mat into which high ampacity tinned copper braid is sewn in a grid pattern. It is designed to protect electrical workers by providing a grounding zone of equi-potential in the event of a surge of electrical current.

The applicable tariff provision for the "Portable Protective Grounding Mat" will be 8543.80.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. The general rate of duty will be 3.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport