The tariff classification of neoprene rubber/textile sheets, for use in the manufacture of laptop computer pads, from Taiwan.

NY F83873 March 15, 2000 CLA-2-59:RR:NC:TA:350 F83873 CATEGORY: Classification TARIFF NO.: 5906.91.2000 Mr. Michael Budge OBO P.O. Box 2565 Hollywood, CA 90078 RE: The tariff classification of neoprene rubber/textile sheets, for use in the manufacture of laptop computer pads, from Taiwan. Dear Mr. Budge: In your letter dated February 18, 2000, you requested a classification ruling. According to your letter, you are going to import CS neoprene rubber sheets into the United States. The cellular neoprene sheet is laminated on the top side with a knit fabric of nylon man-made fibers. The underside is coated with a pressure sensitive adhesive that is protected with a release paper, which is considered packing. The overall sheet size is given as 51" x 83" and is approximately 2 mm thick. These sheets will be cut into the finished pads measuring 3 ?" x 2 ½" and placed onto the laptop console. These pads are designed to provide the user of a laptop computer with additional comfort for the hands while operating said computer. Additionally, you indicate that the pads provide a barrier between the user and the computer that helps deter from absorption, static electricity through the hands. The adhesive secures the pads in place to the laptop. Representative samples of the finished pads were submitted with your inquiry. Your correspondence indicates that these sheets, in their imported condition, will weigh as follows: 1 kg of neoprene to 2.5 grams of nylon fabric. We weighed the instant samples and determined that this material, as imported, will weigh approximately 535 grams per square meter. The neoprene rubber portion is well over 70 percent by weight of the total weight of the material. The applicable subheading for the material will be 5906.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate will be 1.7 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Pre-transmitted 3/15/2000 11:57 AM