CLA-2-60:RR:NC:TP:351 A82952
Mr. Stewart Martin
Pacific Eagle U.S.A.
2443 Seaman Avenue
El Monte, CA 91733
RE: The tariff classification of weft knit fabric, elastomeric knit fabric, knit pile fabric and neoprene from Taiwan.
Dear Mr. Stewart:
In your letter dated April 12, 1996, you requested a classification ruling.
You have submitted six samples as follows: a black cellular neoprene rubber material measuring 1/8 inch in thickness, a 100% "nylon plush knit" looped pile fabric, and five samples of jersey weft knit fabrics. No item numbers are indicated in your letter. The five jersey fabrics are identified as follows: "nylon knit", "polyester knit", nylon pique knit", "Lycra knit" and "printed polyester knit" with a camouflage design. The "Lycra knit" is made of 40% Lycra spandex and 60% nylon, by weight, and the other jersey fabrics do not contain any spandex. The neoprene material without lamination will be imported in sheets measuring 54 inches by 300 feet, and the fabrics will be imported in continuous lengths measuring 54 inches by 500 yards.
The applicable subheading for the neoprene sheet will be 4008.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets and strip of vulcanized rubber other than hard rubber, of cellular rubber, other. The duty rate will be 5.3 percent ad valorem.
The "nylon plush knit" will be classifiable under the provision for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted; looped pile fabrics; of man-made fibers, in subheading 6001.22.0000, HTS. The rate of duty will be 19 percent ad valorem.
The three jersey weft knit fabrics, except for the "Lycra knit", will be classifiable under the provision for other knitted or crocheted fabrics, other, of man-made fibers, other, in subheading 6002.93.0080, HTS. The rate of duty will be 13.2 percent ad valorem.
The "Lycra knit" will be classifiable under the provision for other knitted or crocheted fabrics; of a width exceeding 30 centimeters, containing by weight 5 percent or more of elastomeric yarn or rubber thread; containing elastomeric yarn; other, in subheading 6002.30.2080, HTS. The rate of duty will be 13.7 percent ad valorem.
The "nylon plush knit" fabric falls within textile category desination 224, and the four jersey weft knit fabrics (including "Lycra knit") fall within category designation 222. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Jeff Konzet at 212-466-5885.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division