CLA-2-59:RR:NC:TA:350 L87220
Mr. Brett Ian Harris
McKenna Long & Aldridge LLP
1900 K Street, NW
Washington, DC 20006
RE: The tariff classification of a rubberized textile fabric, for use in the manufacture of mattress ticking, from Belgium.
Dear Mr. Harris:
In your letter dated October 14, 2006, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a tariff classification ruling.
The instant sample, identified in your letter as “Common Cents with SBR Latex,” consists of a jacquard woven fabric, which is composed of a 55% polyester/45% polypropylene man-made fiber blend. One side of this fabric has been lightly coated with a styrene-butadiene rubber, which does not appear to comprise over 70 percent by weight of the total weight of the material. Several dumbbell shaped specimens of the SBR coating substance were sent to the New York Customs laboratory where it was determined that the substance meets the U.S. Customs definition of rubber as outlined in Chapter 40, note 4(a). The instant sample was informally weighed and was found to weigh approximately 107 grams per square meter.
The applicable subheading for the material will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics, not knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be Free.
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