CLA-2-40:S:N:N3D:221 877399
Mr. Scott McDermid
Rocky Mountain Investment Group Ltd.
2665 126 Street
Surrey, B.C., Canada V4A 3R2
RE: The tariff classification of a rubber mouse pad from Canada.
Dear Mr. McDermid:
In your letter dated August 8, 1992, you requested a tariff
classification ruling.
The sample submitted with your letter is a desk top mouse
pad. It measures approximately 8 inches square, and has rounded
edges. It is made from cellular rubber which has been backed on
one side with a uniformly dyed plain knit fabric. The
rubber/fabric combination weighs over 1500 grams per square
meter. Such a construction is considered to be rubber for tariff
purposes. The New York Customs Laboratory has identified the
rubber as a combination of natural and synthetic rubbers.
The applicable subheading for the mouse pad will be
4016.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of vulcanized rubber
other than hard rubber, of cellular rubber. The rate of duty
will be 4.2 percent ad valorem.
Goods classifiable under subheading 4016.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.5 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
You indicate that the rubber material may be made in the
United States and shipped to Canada either as sheets or as cut
pads. If the pads are made in the United States, and shipped to
Canada in their finished form merely for individual packaging,
the pads are considered to be a product of the United States and
may be marked as such.
Subheading 9801.00.10, HTS, provides for the free entry of
United States products that are exported and returned without
having been advanced in value or improved in condition by any
means while abroad, provided the documentary requirements of
section 10.1, Customs Regulations (19 C.F.R. 10.1), are met. The
mere repackaging of the pads for the purpose of resale to the
ultimate consumer does not preclude the merchandise from being
classified in subheading 9801.00.10, HTS.
The value of a non-reusable container normally used for
packing such goods is considered to be a part of the value of its
contents and is dutiable at the rate of its contents. Since the
packaging bag and header are of the kind normally used for
packaging such a product, and the packaging materials are not
suitable for reuse, the value of the packaging is considered to
be a part of the value of the contents and, in this case, would
be subject to the same free rate as the mouse pad.
If the rubber material is made in the United States and
shipped as sheet which will be cut to rounded squares in Canada,
or shipped as squares whose corners will be rounded in Canada,
the product is no longer considered to be a product of the United
States and may not be marked as such. In this case, the dutiable
value of the merchandise includes the cost of the rubber
material, the cost of transporting the material to Canada, and
all the labor and packaging costs incurred in Canada.
You inquire whether the header must be marked to indicate
that it is printed in Canada. Usual disposable containers in use
as such at the time of importation are not required to be marked
to show the country of their own origin, but must be marked to
indicate the origin of their contents.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport