CLA-2-39:S:N:N3H:350 863039

Mr. Frank W. Schmitt
Overton & Co. Air Services, Inc.
150 Nassau Street
New York, N.Y. 10038

RE: The tariff classification of Nomex Honeycomb Material, from Ecuador.

Dear Mr. Schmitt:

In your letter dated May 3, 1991, on behalf of Baltek Corporation, you requested a tariff classification ruling. The sample submitted, identified in your letter as Nomex "paper" Honeycomb Material, is in reality, a nonwoven textile fabric composed of polyamide man-made fibers. This nonwoven textile fabric is formed into sheets or blocks having a honeycomb cell configuration and measures about 1/2" in thickness. This material, we note, per a recent telephone conversation with your office, has been immersed into a phenolic resin solution (a plastics material), and then cured. While it was not stated in your letter, this plastics material does not appear to comprise over 70 percent by weight of the total weight of the fabric. This type of material has various applications for such things as aircraft, boats and skiis, etc. The applicable subheading for the product will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile components and weighing not more than 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem.

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