H80031 H8 Ruling Active

The tariff classification of neoprene wet suit material, from Japan.

Issued April 26, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5906.91.2000

Headings: 5906

Product description

The instant sample, as described in your letter, consists of a knit fabric composed of nylon (lycra) man-made fibers that has been laminated on one side with a substantial layer of neoprene rubber material. This material measures about 1/8" in thickness and will be imported as roll goods. The material will be for use in the manufacture of wet suits, etc., and you provided the following weight specifications: Weight of nylon lycra: less than 10% Weight of rubber: more than 90% This material was informally weighed and was found to weight about 980 grams per square meter.

CBP rationale

The applicable subheading for the product 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.

Full text

NY H80031 April 26, 2001 CLA-2-59:RR:NC:TA:350 H80031 CATEGORY: Classification TARIFF NO.: 5906.91.2000 Mr. Hiro Tashiro Lease Board Company, USA 2571 Plaza Del Amo #313 Toranca, CA 90503 RE: The tariff classification of neoprene wet suit material, from Japan. Dear Mr. Tashiro: In your letter dated April 9, 2001, you requested a classification ruling. The instant sample, as described in your letter, consists of a knit fabric composed of nylon (lycra) man-made fibers that has been laminated on one side with a substantial layer of neoprene rubber material. This material measures about 1/8" in thickness and will be imported as roll goods. The material will be for use in the manufacture of wet suits, etc., and you provided the following weight specifications: Weight of nylon lycra: less than 10% Weight of rubber: more than 90% This material was informally weighed and was found to weight about 980 grams per square meter. The applicable subheading for the product 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 1.3 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

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