The tariff classification of Dinoflex rubber tiles fromCanada.

NY 859095 January 10, 1991 CLA-2-40:S:N:N3G:221 859095 CATEGORY: Classification TARIFF NO.: 4016.99.5050 Mr. Dale G. Vander Yacht Border Brokerage Company P. O. Box B Blaine, Washington 98230 RE: The tariff classification of Dinoflex rubber tiles from Canada. Dear Mr. Vander Yacht: In your letter dated December 14, 1990, on behalf of Dinoflex Mfg. Ltd., Canada, you requested a tariff classification ruling. The sample submitted with your letter is a part of a rubber tile, made in large part from recycled tires. The tile contains a plastic tube imbedded within, protruding approximately 1 3/4 inches, which enables it to be installed using an interlocking system. Dynoflex tiles are designed primarily for outdoor use, to construct playground surfaces, recreation areas, driveways and walkways. The applicable subheading for the rubber tile with embedded interlocking tube will be 4016.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 4016.99.5050, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent 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