NY I83858

July 25, 2002

CLA-2-40:RR:NC:SP:221 I83858

CATEGORY: Classification

TARIFF NO.: 4008.21.0000

Ms. Alyssa S. Aron

International Diversified Products

4113 Woodman Ave.

Sherman Oaks, CA 91423

RE: The tariff classification of a rubber mat from China.

Dear Ms. Aron:

In your letter dated June 27, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The mat is rectangular, measuring 356 millimeters by 292 millimeters. It is composed of 50 percent natural rubber and 50 percent synthetic rubber. The rubber is of noncellular construction. The mat is meant for use with a coffee tray to prevent coffee pots and cups from slipping from the tray. As you requested, the sample is being returned.

The applicable subheading for the rubber mat will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.

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