The tariff classification of two rubberized textile fabrics (neoprene wet suit type material), from Taiwan.

NY D85909 December 22, 1998 CLA-2-59:RR:NC:TA:350 D85909 CATEGORY: Classification TARIFF NO.: 5906.91.2000 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