CLA-2-59:RR:NC:TA:350 D85909
Mr. John Chen
Action Plus Corporation
17950 E. Ajax Circle
City of Industry, CA 91748
RE: The tariff classification of two rubberized textile fabrics
(neoprene wet suit type material), from Taiwan.
Dear Mr. Chen:
In your letter dated December 8, 1998, you requested a
classification ruling.
You submitted two different samples of neoprene wet suit type
material. You identify these two materials as follows in your
letter:
1) 6.5 mm (thick) black Nylon Neoprene sheet (90% neoprene/10%
nylon) 6 kg. (Per sheet)
2) 7.0 mm (thick) black Nylon Neoprene sheet (90% neoprene/10%
nylon) 6.33 kg.(Per sheet).
You further indicate that these materials will be imported in
sheets of 130 inch lengths and 51 inch widths. Specifically,
these two materials consists of relatively thick layers of neoprene
rubber sheeting sandwiched between two layers of a tight circular
knit fabric composed of nylon man-made fibers. These two
materials were informally weighed and were found to weigh
approximately 1,377 and 1,480 grams per square meter, respectively.
It is important to note that if this material exceeds 1,500 gr/mý,
classification would change to a much higher rate of duty and be
subject to textile restraints.
The applicable subheading for the two products will be
5906.91.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for rubberized textile fabric, ... knitted or
crocheted, of man-made fibers, over 70 percent by weight of rubber
or plastics. The duty rate will be 2.5 percent ad valorem.
Effective January 1, 1999 the rate of duty will be 2.1 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