CLA-2-59:RR:NC:TP:350 A82150
Mr. Daniel J. Cook
Simms Fishing Products
P.O. Box 3645
101 Evergreen Drive
Bozeman, Montana 59772
RE: The tariff classification of wet suit type cellular neoprene rubber sheet laminated between nylon knit fabrics, from Japan.
Dear Mr. Cook:
In your letter dated April 4, 1996 and Fax of April 16, 1996, you requested a tariff classification ruling. Your supplier is Heiwa Rubber Ind., Co., Ltd., of Japan.
Your letter refers to six different products, the remaining five of which will be answered under separate cover. The instant sample, which was not identified as to style or quality number, consists of cellular neoprene rubber sheets measuring 3mm thick that have been laminated on both sides with 100% nylon man-made fiber knit fabrics for an overall thickness of 3.5mm. The sheets will be imported in 50" x 133" rectangular sizes and will weigh 4.2kg each (82% neoprene/18% nylon).
The applicable subheading for the product will be 5906.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, ... knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 3.4 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 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division