CLA-2-56:RR:NC:TA:350 H83428

Ms. Estelle Lee
TL Care
P.O. Box 77087
San Francisco, CA 94107

RE: The tariff classification of nonwoven/PVC laminated waterproof sheeting material to be used as lap pads or sheeting, for a baby’s crib mattress, from Taiwan.

Dear Ms. Lee:

In your letter dated July 5, 2001, you requested a classification ruling.

Two representative samples were submitted. The New York Customs laboratory analyzed part of the sample. Specifically, the material(s) under consideration consists of 3-ply laminated materials consisting of two layers of nonwoven polyester man-made fibers (appears to be staple) sandwiching in a middle layer of non-cellular polyvinyl chloride plastics material. This material has the following weight breakdown:

Nonwoven polyester: 230.2 g/m² (59.5%) PVC plastic: 156.7 g/m² (40.5%) Total Wt.: 386.9 g/m²

A header on the instant sample package indicates that these materials will be imported as lap pads measuring 18" x 18" (two to a package). Sheeting in other various dimensions was also listed on the header.

The applicable subheading for the material will be 5603.94.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, not of man-made filaments, weighing more than 150g/m², laminated fabrics. The duty rate will be Free.

This merchandise falls within textile category designation 223. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division