CLA-2-40:S:N:N6:221 885578
Mr. Jerry Goldberg
The Terramat Corporation
462 Arbor Circle
Youngstown, Ohio 44505
RE: The tariff classification of road and blasting mats and safety
barricade weights from Canada.
Dear Mr. Goldberg:
In your letter dated April 10, 1993, you requested a tariff
classification ruling.
The portable road mats, known as "Terra Mats," are made up of
recycled scrap truck tire sidewalls connected together to form a
road surface so that trucks can travel across sand, wetlands,
marshes and other soft grounds to reach construction sites. The
Terra Mats are available in sections measuring 5 1/4 feet in width
by 10 1/2 feet in length. In addition to providing a surface for
trucks, the mats also prevent erosion of earth surfaces.
The blasting mats are made from the treads of truck tires
connected in two layers that are perpendicular to each other. They
are used to prevent "fly rock" from escaping areas where dynamiting
is in progress.
The safety barricade weight is made up of truck tire sidewalls
that are cut and removed from scrap truck tires. The weights,
which are roughly donut shaped, are used to support and hold safety
barricades in place.
The applicable subheading for the road and blasting mats and
the safety barricade weights will be 4016.99.5050, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other articles of vulcanized rubber other than hard rubber, other.
The rate of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 4016.99.5050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.6 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 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