Tariff classification of rubber floor mats for automobiles

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