CLA-2-59:RR:NC:TA:350 I89095

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

RE: The tariff classification of hospital mattress cover material, from Taiwan.

Dear Ms. Fust:

In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is Formosan Rubber Group, Hsien, Taiwan.

The instant sample, identified as style RNN71 and dark blue (navy) in color, consists of a woven nylon fabric that is covered on one side with a thin layer of noncellular neoprene rubber. Your correspondence suggests that this material will be imported as piece goods having 58-inch widths. Additionally, you provided the following technical specifications for this material:

Wt. Of Neoprene: 198 g/m² (76.7%) Wt. Of Textile: 60 g/m² (23.3%) Total Wt.: 258 g/m²

The New York Customs laboratory analyzed the instant sample and made the following determination:

Wt. Of Neoprene: 177.6 g/m² (72.2%) Wt. Of Textile: 68.4 g/m² (27.8%) Total Wt.: 246 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 0.4 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