CLA-2-59:S:N:N6:350 894644
Mr. Tom Steele
T.S. Steele Manufacturers Marketing Group
1305 S. Lyon Street
Santa Ana, CA 92705
RE: The tariff classification of eight styles of neoprene rubber sheets for making fishing waders and scuba diving wet suits, from Taiwan.
Dear Mr. Steele:
In your letter dated February 8, 1994, you requested a tariff classification ruling. We note per a recent telephone conversation that the manufacturer of these sheets is CR-UNO Indust. Co. Ltd., of Taiwan.
While three representative samples were submitted, you request the tariff classification of eight materials in all. No weight specifications were furnished. All of these materials will be imported in sheet sizes measuring 50" wide x 87" long. The first sample, measuring 2.0mm in thickness, consists of a layer of neoprene rubber which has been laminated on one side with a knit fabric of nylon man-made fiber construction. The second submitted sample measuring 3.0mm in thickness, consists of a layer of neoprene rubber sheeting which has been laminated on both sides with nylon knit fabric. The third and final sample, measuring 4.0mm in thickness, also consists of a neoprene rubber sheet which has been laminated on both sides with a nylon knit fabric. The following is a listing of the eight materials you contemplate importing with the asterisks (*) indicating those instant samples weighed by the New York Customs laboratory:
Thickness Covering
1.5mm Nylon knit covering both sides
2.0mm Nylon knit covering both sides
*2.0mm (22.39oz/y2) Nylon on one side only
(759.2g/m2)
2.5mm Nylon covering both sides
*3.0mm (22.24oz/y2) Nylon covering both sides
(754.1g/m2)
*4.0mm (28.35oz/y2) Nylon covering both sides
(961.5g/m2)
5.0mm Nylon covering both sides
6.0mm Nylon covering both sides
All these materials are classified according to the weight percentage of fabric to rubber (i.e., o/70% vs u/70%). While you have been lead to believe that material 1.5mm is under 70% by weight of rubber and those 2.0mm and over are over 70% by weight of rubber, this is not an absolute. Each material rests on its own merits and invoicing should indicate the fabric/rubber percentages for each respective thickness. Presuming all the textile portions are knit, all the materials over 70 percent by weight of the rubber portion will fall in subheading 5906.91.2000, HTS, which provides for rubberized textile fabrics, ... of man-made fibers, with duty of 4.2 percent ad valorem.
If the materials are not over 70 percent by weight of the rubber portion, classification would fall in subheading 5906.91.2500, HTS, with duty of 8.5 percent ad valorem.
Any materials classifiable in subheading 5906.91.2500, HTS, fall within textile category number 229. Based upon international textile trade agreements, products of Taiwan are subject to a quota and the requirement of a visa.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.
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