CLA-2-40:OT:RR:NC:N1:137

Keith Hill
ISA Tan Tec Industrial
2813 NW 30th CIR
Camas, Washington 98607

RE: The tariff classification of HyphaLite TC imitation leather from Vietnam

Dear Mr. Hill:

In your letter dated November 10, 2022 you requested a tariff classification ruling.

The product under consideration is referred to as HyphaLite TC. It is composed of a nonwoven cellulose fabric coated with a mixture of cellular vulcanized natural rubber latex, powdered mushroom and natural plasticizers. The mixture is composed primarily of natural rubber latex. The product will be imported in sheets 1240mm by 800mm. HyphaLite TC is designed to be used in the footwear manufacturing industry as upper material for shoes.

The applicable subheading for the HyphaLite TC imitation leather will be 4008.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: of natural rubber. The general rate of duty will be FREE.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

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 Christina Allen at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division