CLA-2-59:RR:NC:TA:350 I89097
Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W., Suite 308
Toronto, Ontario M8V 1A4
Canada
RE: The tariff classification of a SBR rubber coated woven nylon fabric, for use in the manufacture of aprons, from Taiwan.
Dear Ms. Fust:
In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is Formosan Rubber Group, Hsien, Taiwan.
The instant sample, identified as item SBRE48DC and black in color, consists of a woven rayon man-made fiber fabric that has been heavily coated on both sides with an SBR rubber. Your letter reads that the face is coated with black rubber and the back white rubber. The sample submitted is black on both surfaces, however, the color of the rubber is not germane to the classification of the good. You state that his material, which will be imported in 50" widths, will be used in the manufacture of aprons for dairies and abattoirs, etc. You provided the following breakout by weight, for this material, which was not verified by our laboratory:
Weight of Textile: 100 g/m² (21.5%)
Weight of Rubber: 365 g/m² (78.5%)
Total Wt.: 465 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 o.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