CLA-2-59:RR:NC:TA:350 I89093

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W., Suite 308
Toronto, Ontario M8V 1A4
Canada

RE: The tariff classification of a SBR rubber impregnated woven nylon fabric, for use in the manufacture of aprons, from Taiwan.

Dear Ms. Fust:

In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is Shuo Ind., Ltd., Taipei, Taiwan.

The instant sample, identified as item 01026673, and white in color, consists of a woven polyester/rayon man-made fiber fabric that has been double coated on one side with “Hycar”, a tough nitrile blend of rubber with belly band 0.52 mm-72 mm-0.52 mm belly band 14" wide. As indicated in the aforementioned specifications, a 14" wide “belly band” runs longitudinally along the length of the material. This affords extra protection in the waist area when the material is made into an apron. You state that his material, which will be imported in 60" widths, will be used in the manufacture of aprons. You provided the following breakout by weight, for this material, which was not verified by our laboratory:

Weight of Textile: 100 g/m² (23%) Weight of Rubber: 335 g/m² (77%) Total Wt.: 435 g/m² The applicable subheading for the material will be 5906.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 0.8 percent ad valorem. Effective January 1, 2003, the duty rate will be 0.4 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 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division