893323 89 Ruling REVOKED

The tariff classification of a tire cord type fabric for use in the reinforcement of hoses, from Italy.

Issued December 29, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5906.99.2500

Headings: 5906

Product description

The instant sample is a woven tire cord type fabric composed of rayon man-made fibers. The warp consists of numerous strong cords and a weft of fine yarns spaced about 3/4" apart to hold the warp in position. You further state that this fabric has been dipped with latex. From the color of the material, the dipping solution appears to be of a resorcinol formaldehyde latex (RFL) type, which is a rubber. This coating protects the fibers and improves the adhesion of the rubber in the construction of hoses. You confirmed in a phone conversation with my staff, that this material will be used in the construction of hose and not the manufacture of tires. The Explanatory notes to heading 5902, which covers the classification of tire cord fabric, indicates that such material, to be classified therein, is to be used only in the manufacture of tires. Consequently, the cords were not tested to ascertain if they were high tenacity yarns, which is another condition for classification under heading 5902. We note that while the instant sample is composed of rayon, other fibers such as nylon, polyester, kevlar or nomex may be used.

CBP rationale

The applicable subheading for this fabric will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics.

Full text

NY 893323 December 29, 1993 CLA-2-59:S:N:N6:350 893323 CATEGORY: Classification TARIFF NO.: 5906.99.2500 Mr. Al Scopinich Al Scopinich 2303 N. U.S. Hwy 1 Suite 18 Ft. Pierce, FL 34946 RE: The tariff classification of a tire cord type fabric for use in the reinforcement of hoses, from Italy. Dear Mr. Scopinich: In your letter dated December 17, 1993, you requested a tariff classification ruling. The instant sample is a woven tire cord type fabric composed of rayon man-made fibers. The warp consists of numerous strong cords and a weft of fine yarns spaced about 3/4" apart to hold the warp in position. You further state that this fabric has been dipped with latex. From the color of the material, the dipping solution appears to be of a resorcinol formaldehyde latex (RFL) type, which is a rubber. This coating protects the fibers and improves the adhesion of the rubber in the construction of hoses. You confirmed in a phone conversation with my staff, that this material will be used in the construction of hose and not the manufacture of tires. The Explanatory notes to heading 5902, which covers the classification of tire cord fabric, indicates that such material, to be classified therein, is to be used only in the manufacture of tires. Consequently, the cords were not tested to ascertain if they were high tenacity yarns, which is another condition for classification under heading 5902. We note that while the instant sample is composed of rayon, other fibers such as nylon, polyester, kevlar or nomex may be used. The applicable subheading for this fabric will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.5 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

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