CLA-2-59:RR:NC:TA:350 I89096

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W., Suite 308
Toronto, Ontario M8V 1A4
Canada

RE: The tariff classification of a rubberized textile fabric for making rainsuits, from Taiwan.

Dear Ms. Fust:

In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is Formosan Rubber Group, Taoyuyuan Hsien, Taiwan.

The instant sample, yellow in color, identified as item RNN23 SC, consists of a woven textile fabric composed of nylon man-made fibers that has been coated on one surface with a yellow colored compact neoprene rubber. You provided the following technical specifications for this material which will be imported in 60 inch widths. These specs were not verified by the Customs laboratory:

Wt. Of Neoprene: 311 g/m² (72.4%) Wt. Of Textile: 76 g/m² (20.8%) Total Wt.: 387 g/m²

The applicable subheading for the material will be 5906.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 0.8 percent ad valorem. Effective January 1, 2003, the duty rate will be 0.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division