CLA-2-63:OT:RR:NC:TA:351
Michael T. Cone, Esq.
FisherBroyles, LLP
445 Park Ave.
New York, NY 10022
RE: The tariff classification of Mobi Mats from France
Dear Mr. Cone:
In your letter dated Nov. 2, 2012, you requested a tariff classification ruling on behalf of your client, Deschamps Mat Systems, Inc., of Cedar Grove, New Jersey.
You submitted four sample pieces of a product called Mobi Mat, specifically RecPath styles A2X, A2X DL, and AFX, and style VMM V25, a similar mat with stabilizer rods inserted (to be discussed below). The Mobi Mat is a ground covering used to allow wheeled conveyances such as (but not limited to) wheel chairs to traverse soft, unstable, or uneven terrain such as a beach, sand, or gravel. The mats may be run into water where they will sink due to their porous nature and high density; this allows a wheeled conveyance to carry someone into the water.
You imply that use of the RecPath may “bring . . . outdoor premises in[to] conformity with the requirements of the Americans with Disabilities Act (ADA).”
Each mat is woven of monofilaments of polyethylene terephthalate-isophthalate, a form of polyester, in the form of extruded monofilaments measuring less than one millimeter in cross-section. These monofilaments are a textile for tariff purposes and the fabric woven with them is a textile fabric. Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The mats measure either 60 inches or 78 inches in width and either 33 feet or 50 feet in length. The edges are finished with high-density PET safety edges. Each end has a plastic cap riveted on. The ends contain metal-ringed holes spaced approximately 6-8 inches apart; a worker is shown hammering a double spike into two holes simultaneously to secure a mat into the ground. (The spikes, although they appear to be specially formed and fitted to the mats, are not mentioned in your submission and will not be considered in the classification of the Mobi Mats.) Mats may be laid end to end for added length. You submitted a photograph showing two mats that appear to be connected to each other in some way.
Style A2X DL has extruded PET strips running in the warp direction. The strips measure 4.2 millimeters in width and thus meet the dimensional requirements of textile strips contained in Section XI, Note 1(g), HTSUS. The strips provide a more comfortable walking surface than the mats without strips.
VMM V25 is made of the same materials as the other mats but the woven structure differs to allow for the insertion of carbon or fiberglass rods, 25 mm in diameter, at regular six-inch intervals and running the full width, which is 10 feet to allow for use by heavy-duty vehicles. The rods do not affect the classification of the mats.
By virtue of the nature of the finished edges and ends (and the insertion of the rods in style VMM V25) all of the Mobi Mats as described above are considered made up according to the terms of Note 7 to Section XI, HTSUS.
The applicable subheading for the Mobi Mats, styles A2X, A2X DL, AFX, and VMM V25, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem.
You suggest that the proper classification of the Mobi Mats is in subheading 5702.92.9000, HTSUS, which provides for carpets and other textile floor coverings, woven, not tufted of flocked, whether or not made up, including “Kelem,” “Shucmacks,” “Karamanie” and similar hand-woven rugs: other, not of pile construction, made up: of man-made textile materials: other. However, the Mobi Mats are not textile floor coverings but rather a portable pathway or road used to create a stable access way over less-than-ideal surfaces.
You specifically ask about a possible (secondary) classification of these items under HTSUS 9817.00.96, as articles for the handicapped.
In that regard, we are returning your request for a ruling because we need additional information in order to issue a ruling. Please submit the information described below:
Regarding your claim that they are designed for use with wheelchairs, what evidence, if any, do you have that these items are specially designed for use with the types of wheelchairs ruled to be for those with permanent or chronic handicaps (generally specialized or motorized) as opposed to the types which are not, as in New York Ruling Letter 854558 – 101, dated July 25, 1990? What, if any, are the specially designed features for use with the former? Do you have any information about the percent of use for each category for these products?
More generally, we find on the internet many long mats designed for use on beaches which are indicated as being of particular use for small children, parents with strollers, etc. (See, e.g., the description and photos of the use of the tread side of the VersaMats at http://www.atlanticsupply.com/product_item.asp?id=2169&category_id=184.) What, if any, are the features that are specially designed for use with wheelchairs as opposed to those uses? If any, what is the process by which those features are created, approximately how much do they add to the cost of these items, and do they significantly reduce the benefits of these mats for small children, parents with strollers, or other non-wheelchair users?
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The samples will be returned as requested, except AFX, which will be retained as part of our official case file.
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 status of the items under HTSUS 9817.00.96, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division