CLA-2-59:S:N:N3H:350 852692

Mr. J.F. Fritz
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA

RE: The tariff classification of wet suit material (neoprene rubber) from Japan.

Dear Mr. Fritz:

In your letter dated May 15, 1990, on behalf of Body Glove you requested a tariff classification ruling. The sample submitted, known as neoprene wet-suit material, consists of a neoprene rubber sheeting which has been laminated on both sides with jersey knit fabric of nylon man-made fibers. Your letter states that this material will be imported in 4' x 10' sizes and the rubber portion accounts for 70.77% by weight of the total weight of the fabric. The New York Customs laboratory found the rubber to account for 71.7% and the fabric 28.3% by weight, respectively. The material measures 2.0mm in thickness.

The applicable subheading for this product will be 5906.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 4.2 percent.

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