CLA-2-40:RR:NC:TA:350 D85279
Mr. Michael Madden
Global Transportation Services, Inc.
895 Blue Gentian Road
Eagan, MN 55121
RE: The tariff classification of two different rubber/textile
laminated fabrics for use in the manufacture of mouse pads,
from Taiwan.
Dear Mr. Madden:
In your letter dated November 25, 1995 which followed up on
previous correspondence between your office and ours, you
requested a tariff classification ruling. This ruling is on
behalf of Advertising Unlimited, Inc., Red Wing, MN.
Two representative samples were submitted. Both materials
consists of a single ply of polyester man-made fiber knit fabric
that has been laminated on one side with a relatively thick layer
of what is stated to be natural rubber. We had asked, in a
phone conversation, if the importer could ascertain the nature or
name of this "natural" rubber. There is concern that what might
be "called" natural may actually not be true natural rubber
because of the compounding formulation. You informed us that the
importer could only reiterate that the manufacturer/supplier told
him that the material was an open cell (cellular) natural rubber.
These materials will be imported in rolls measuring 20
yards in length and 41 inches in width. After importation into
the United States, this material will be printed on the textile
face with a design, advertisements or company logos, then cut to
make computer mouse pads.
You provided the following technical information for the two
materials:
1/8"(3.2 mm): 8%
polyester/92% rubber, 1,720 g/mý
1/4"(6.4 mm): 6% polyester/94% rubber,
2,410 g/mý
While we did not verify the weight of the rubber
portions vis a vis the textile, the two materials were informally
weighed by this office. The 1/8" material was found to weigh
1,804 g/mý while the 1/4" material was found to weigh
approximately 3,113 g/mý, respectively. Since both materials
weigh over 1,492 kg/mý, classification as a rubberized textile
fabric under HTS heading 5906 is precluded.
The materials were not sent to the Customs laboratory for
analysis because of the time element.
If of natural rubber, the applicable subheading for the two
materials will be 4008.11.1000, 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, ..., of natural rubber. The rate of duty will be 0.8% ad
valorem. Effective January 1, 1999, this rate will be Free.
If not of natural rubber, the applicable subheading would be
4008.11.5000 with duty of 4 percent ad valorem. Effective
January 1, 1999, this rate will be 3.3 percent ad valorerm.
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