The tariff classification of RFL-treated aramid/nylon woven fabric from Germany

N181487 December 21, 2012 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.10.0090 Ms. Marie-Luise Keuler MEP-OLBO GmbH Edelzeller Str. 44 36043 Fulda Germany RE: The tariff classification of RFL-treated aramid/nylon woven fabric from Germany Dear Ms. Keuler: In your letter dated August 12, 2011, you requested a tariff classification ruling. Samples of both the treated fabric and of the component yarns were provided. The submitted sample is identified as style #0344/0345. CBP laboratory analysis indicates that it is a plain weave fabric composed of 97.7% filament aramid and 2.3% filament nylon, weighing 830.5 g/m2. The fabric has an application of a rubber/plastic material on both surfaces. Your correspondence indicates that style 0344 will be imported in 140 centimeter widths and style 0345 will be imported in 91.5 centimeter widths, and that this fabric will be used for lifting bags, vibration pads or similar applications. You state that the fabric has been dipped in resorcinol formaldehyde latex (RFL), which is an emulsion typically containing formalin, resorcinol, styrene-butadiene and other minor components combined with water. This treatment is intended to enhance the adhesion of rubber to the surface of the fabric. The RFL changes the color of the fabric to a brownish orange color; however, the RFL is not visible to the naked eye other than as a change in color. The expression “synthetic rubber” is defined in Note 4 to Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS). In order to consider a substance to be a rubber, Note 4(a) sets forth a two-pronged test. First, the substance must be vulcanized (not merely cross-linked). Second, the vulcanized material must satisfy an extension-recovery test as described in Note 4(a). CBP has consistently applied this test to determine whether a substance is a “rubber” for tariff classification purposes. In your submission you suggest classification as a textile fabric coated with rubber, under subheading 5906.99 of the HTSUS. However, classification under that subheading is precluded, based on the fact that no dumbbell samples were submitted as requested in order to complete the second part of the test laid out in Chapter 40 Note 4(a). According to the CBP laboratory, the nylon yarns measure approximately 62.5 centinewtons per tex and the aramid yarns measure approximately 95.8 cN/tex. Therefore, the yarns in this fabric meet the definition for high tenacity as outlined in Note 6 to Section XI of the HTSUS. The applicable subheading for style #0344/0345 will be 5407.10.0090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters, other. The rate of duty will be 13.6% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Thomas J. Russo Director National Commodity Specialist Division