The tariff classification of a foam panel overlay from China

NY L80889 November 22, 2004 CLA-2-63:RR:NC:N3:351 L80889 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cheryl Forner International Purchasing Stearns, Inc. P.O. Box 1498 St. Cloud, Minnesota 56302 RE: The tariff classification of a foam panel overlay from China Dear Ms. Forner: In your letter dated November 11, 2004, you requested a tariff classification ruling. The submitted sample is identified as a thermomold panel overlay that is used in the production of life jackets. The item is constructed of a PE/EVA shell plastic foam material that is coated on both sides with 100 percent textile fabric; this type of construction is classified as a textile material for tariff purposes. It measures approximately 7½” x 9”, with a rounded corner. The applicable subheading for the foam panel overlay will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division