The tariff classification of a rubberized weftless textile fabric and a calendared and non-calendared tire cord fabric from either France, Germany or Canada.

NY 806606 March 1, 1995 CLA-2-59:S:N:N6:350 806606 CATEGORY: Classification TARIFF NO.: 5902.20.0000; 5906.99.2000 Ms. Margaret V. Wilson Michelin Tire Corporation P.O. Box 19001 Greenville, SC 29602-9001 RE: The tariff classification of a rubberized weftless textile fabric and a calendared and non-calendared tire cord fabric from either France, Germany or Canada. Dear Ms. Wilson: In your letter dated January 23, 1995, you requested a tariff classification ruling. You request the tariff classification of three distinct materials used to make radial pneumatic tires: The first, Sample "A", is referred to as "textile tissue" (weftless fabric). The material is made from high tenacity aramid or polyester yarns. This fabric consists of a warp containing numerous strong cords of high tenacity polyester yarns and no weft. This polyester tissue (weftless) is made as follows: The first step is called Beaming, i.e., a process by which many strands of polyester cord are wound from rolls or bobbins to the beaming rollers and becoming a set of polyester cords. The next step is the placement of eight beams on the creel section of the production line. The cords are put through a latex based glue bath and then into a heating and drying tunnel which dries and cures the cords. These parallel cords virtually touch each other. The final step is called Calendaring, i.e., where a rubber skim is placed on either side of the cord. As the cords pass through the calendar, the skims are pressed on both sides of the cords. The resulting product, rubberized calendared polyester tissue, is passed through a series of rollers and is wound on to a steel spool together with treated fabric separation sheets. The second product, Sample "B", identified as tire cord fabric (non-calendared), is produced from high tenacity polyester yarns and is produced from a three step manufacturing process: 1) ply twisting, 2) cable twisting and 3) weaving. The main difference between this fabric and the "textile tissue" is the presence of evenly spaced weft yarns in the product plus the fact that this fabric has not been calendared with rubber. The third and final product, Sample "C", is the calendared tire cord fabric. This material is akin to Sample "B", except that is has been calendared with rubber. We concur with your contention that the "textile tissue", Sample "A", is classifiable in subheading 5906.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty is 3.8 percent ad valorem. The applicable subheading for the two tire cord fabrics, Samples "B" and "C", would be 5902.20.0000, HTS, which provides for tire cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon, of polyesters. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport