HQ 082693: Tariff classification of rubber floor mats for automobiles

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082693

                                   March 20, 1990


          CLA-2 CO:R:C:G: 082693 jlj 830176

          CATEGORY: Classification

          TARIFF NO.: 4016.91.0000

          Mr. Sass M. Peress, President
          Cannon Industrial Products
          6985-95 Jeanne Mance Street
          Montreal, Quebec
          Canada H3N  1W5

          RE: Tariff classification of rubber floor mats for automobiles

          Dear Mr. Peress:

               You requested a classification under the Harmonized Tariff
          Schedule of the United States (HTSUSA) for rubber floor mats for
          automobiles to be imported from England.

          FACTS:

               The instant merchandise is rubber floor mats for automo-
          biles.  The material of chief content and value of the mats is
          rubber.  Rubber floor mats are not meant to directly cover the
          floor of an automobiles but rather to cover an automobile carpet.
          Information presented to us by our New York office indicates that
          such floor mats are made of vulcanized rubber other than hard
          rubber.

          ISSUE:

               What is the classification of such rubber floor mats for
          automobiles?

          LAW AND ANALYSIS:

               There is a specific provision for floor coverings and mats
          of vulcanized rubber other than hard rubber in Heading 4016,
          HTSUSA.  The instant rubber floor mats for automobiles are
          classifiable there.


















                                         -2-


          HOLDING:

               The instant rubber floor mats are classified in subheading
          4016.91.0000, HTSUSA, dutiable at the rate of 5.3 percent ad
          valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































          6cc: A.D., N.Y. Seaport NIS-(221)
          library/peh
          082693 JLJ