CLA-2-59:RR:NC:TA:350 D80449
Mr. Stan Tsao
Perfectex Plus Inc.
5351 Oceanus Drive
Huntington Beach, CA 92649
RE: The tariff classification of a knit fabric laminated with a polyester
and neoprene foam, for use in the construction of car seats, f rom Taiwan.
Dear Mr. Tsao:
In your letter dated July 16, 1998, you requested a tariff classification
ruling.
The instant sample consists of two jersey knit outer layers composed of
nylon man-made fibers that are sandwiching a 2 mm neoprene rubber and a 12 mm
polyester foam layer. The neoprene and polyester foam layers each contribute
equally to the performance of the product. You state that this material weighs
18.85 ounces per square yard with the following breakdown:
77% Neoprene Rubber
5% Polyester Foam
18% Nylon man-made
fibers
100%
This material will be imported in 51 inch widths.
The applicable subheading for the material 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 2.5 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division