CLA-2-40:OT:RR:NC:N1:138

Keith Hill
ISA TanTec
Avenida Da Praia Grande N619
Comercial Si Toi
5 Andar 8
Macau 999078

RE: The tariff classification of Hyphalite rubber sheet from Vietnam

Dear Mr. Hill:

In your letter dated March 3, 2021 you requested a tariff classification ruling. Samples of the coated nonwoven fabric were provided to our office. These samples were submitted to the Customs and Border Protection (CBP) Laboratory for analysis.

In your letter you provided information regarding the product described as "HyphaLite." You note that the product is composed of 44 percent regenerative nonwoven cellulose, 44 percent natural rubber, 6 percent mushroom and 6 percent natural filler, dyes and coating material. You indicate that the Hyphalite can be used for footwear uppers and as the outer shell of various accessory products such as handbags. The sheets measure 1300 mm x 1600 mm with varying thicknesses and will be imported in rolls.

CBP Laboratory analysis indicates that Hyphalite is a nonwoven fabric composed of cellulose textile fibers and is coated on both sides with a cellular coating composed primarily of natural rubber with some cork, natural and manmade fibers dispersed throughout.

The applicable subheading for the Hyphalite product will be 4008.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: of natural rubber. The general rate of duty 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 the World Wide Web at https://hts.usitc.gov/current.

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 Christina Allen at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division