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N004037 N0 Ruling Active

The tariff classification of a cellular rubber floor mat from China.

Issued December 14, 2006 by U.S. Customs and Border Protection.

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N0 N004037 (December 14, 2006)

Tariff classification

HTS codes: 4016.10.0000

Headings: 4016

Product description

The mat is made of cellular neoprene rubber laminated to a printed knit textile fabric. The combination textile/rubber material weighs over 1500 grams per square meter and the rubber predominates by weight. Material of this construction is considered to be of rubber for tariff classification purposes.

CBP rationale

The applicable subheading for the cellular neoprene bath mat will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber.

Full text

N004037 December 14, 2006 CLA-2-40:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Ms. Leslie Parmann Town & Country Linen Corp. 475 Oberline Avenue South Lakewood, NJ 08701 RE: The tariff classification of a cellular rubber floor mat from China. Dear Ms. Parmann: In your letter dated November 27, 2006, you requested a tariff classification ruling. The imported product is a bath mat, measuring 25 inches in diameter, identified as SKU RG2098. A sample swatch of the material from which the mat will be made was submitted with your request. The mat is made of cellular neoprene rubber laminated to a printed knit textile fabric. The combination textile/rubber material weighs over 1500 grams per square meter and the rubber predominates by weight. Material of this construction is considered to be of rubber for tariff classification purposes. The applicable subheading for the cellular neoprene bath mat will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free. 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/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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