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M82987 M8 Ruling Active

The tariff classification of a laminated material, for use in the manufacture of pouches to be placed inside of bulk bins, for use in the conveyance of automotive parts, from Malaysia.

Issued August 30, 2006 by U.S. Customs and Border Protection.

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M8 M82987 (August 30, 2006)

Tariff classification

HTS codes: 5903.20.2500

Headings: 5903

Product description

The instant sample, identified as item #P0522, is a laminated material consisting of three distinct layers. Specifically, there is a substantial layer of polyurethane plastics foam material, which has been sandwiched between a layer of woven polyester fabric on one side and a knit polyester fabric on the other. The New York Customs laboratory determined that the knit layer has been brushed to create a pile-like appearance. The polyurethane plastics foam layer, which is visible in cross-section, does not appear to be over 70 percent by weight, of the total weight of the material. Your correspondence states that this material will be imported as roll goods having 125-foot lengths.

CBP rationale

The applicable subheading for the product will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics.

Full text

NY M82987 August 30, 2006 CLA-2-59:RR:NC:TA:350 M82987 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Brian Hieftje Bradford Company P.O. Box 1199 Holland, MI 49422-1199 RE: The tariff classification of a laminated material, for use in the manufacture of pouches to be placed inside of bulk bins, for use in the conveyance of automotive parts, from Malaysia. Dear Mr. Hieftje: In your letter dated March 30, 2006, you requested a tariff classification ruling. The instant sample, identified as item #P0522, is a laminated material consisting of three distinct layers. Specifically, there is a substantial layer of polyurethane plastics foam material, which has been sandwiched between a layer of woven polyester fabric on one side and a knit polyester fabric on the other. The New York Customs laboratory determined that the knit layer has been brushed to create a pile-like appearance. The polyurethane plastics foam layer, which is visible in cross-section, does not appear to be over 70 percent by weight, of the total weight of the material. Your correspondence states that this material will be imported as roll goods having 125-foot lengths. The applicable subheading for the product will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem.       Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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