The tariff classification of a rubber mat from Canada.
Issued July 29, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4016.91.0000
Headings: 4016
Product description
You submitted a brochure of a mat. The mat is comprised of an inner core made of rubber crumbs contained in a multi-celled bag made of polypropylene material stiched with nylon thread, and an outer surface made of polypropylene material. In your letter you note that this mat is installed in cow stalls to provide comfort and reduce sores that are caused by concrete floors.
CBP rationale
The applicable subheading for the mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other artilces of vulcanized rubber other than hard rubber: other: floor coverings and mats.
Full text
NY 888068 July 29, 1993 CLA-2-40:S:N:N6:349 888068 CATEGORY: Classification TARIFF NO.: 4016.91.0000 Mr. Alan Litwin F.W. Myers & Co., Inc. 55 Oriskany Drive Tonawanda, New York 14150 RE: The tariff classification of a rubber mat from Canada. Dear Mr. Litwin: In your letter dated July 7, 1993, on behalf of Promat Ltd., you requested a tariff classification ruling. You submitted a brochure of a mat. The mat is comprised of an inner core made of rubber crumbs contained in a multi-celled bag made of polypropylene material stiched with nylon thread, and an outer surface made of polypropylene material. In your letter you note that this mat is installed in cow stalls to provide comfort and reduce sores that are caused by concrete floors. The applicable subheading for the mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other artilces of vulcanized rubber other than hard rubber: other: floor coverings and mats. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 4016.91.0000, HTS, which have originated in the territory of Canada, will be entitied 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
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