CLA-2-56:S:N:N3H:350 870295
Mr. Thomas R. Boys
Akzo Industrial Systems Company
Suite 318, Ridgefield Business Center
Ridgefield Court
P.O. Box 7249
Asheville, NC 28802
RE: The tariff classification of a laminated fabric for use as a
protective layer for childrens outdoor playgrounds, etc., from
the Netherlands.
Dear Mr. Boys:
In your letter dated December 30, 1991, you requested a tariff
classification ruling.
The instant sample, known as Enkaflex, is a multi-layer product
composed of a nonwoven non-skid top layer composed of polyester
man-made fibers (1mm), a reinforcing PVC layer composed of a
woven textile scrim of man-made fibers completely embedded in the
PVC (3mm), a three dimensional nylon mesh cushion layer (7mm) and
a nonwoven polyester filter/separator layer (1mm). The figures
in brackets are approximate thicknesses. Your correspondence
indicates that this material weighs 5.2kg per square meter, is
12mm in overall thickness and will be imported in unspecified
lengths having a width of either 1.90 or 2.20 meters. We wish to
note that the "three dimensional mesh layer" is a somewhat open
mesh constructed of man-made fiber filaments laid down in a
random spaghetti-like configuration. Finally, you provide the
following component breakdown by weight for this material:
PVC 106 ounces per square yard (70%)
Nylon mesh 12 ounces per square yard ( 8%)
Polyester fabric 34 ounces per square yard (22%)
Other applications of this product are for use in the
protection of grass during pop concerts, use in various leisure
and recreational areas and industrial applications in various
areas. The material has practical applications in these areas
because of the products impact absorbing qualities, electrical
resistance and resistance to wear, etc.
The applicable subheading for the product will be
5603.00.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for laminated nonwovens, whether or not
impregnated, coated, or covered. The rate of duty will be 16
percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport