CLA-2-40:RR:NC:SP:221 H82787

Mr. John M. Hatcher
28831 NE 10th Street
Carnation, WA 98014

RE: The tariff classification of a countertop mat from China or Taiwan.

Dear Mr. Hatcher:

In your letter dated June 20, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The countertop mat measures approximately 35 inches by 9 ¾ inches, and is composed of nitrile butadiene rubber. A polyester felt layer has been glued to the top surface of the mat. The felt layer is printed with advertising information. The countertop mat is intended for use in restaurants or bars as a promotional mat. The applicable subheading for the countertop mat will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division