The tariff classification of a knit fabric laminated with a polyesterand neoprene foam, for use in the construction of car seats, f rom Taiwan.

NY D80449 July 29, 1998 CLA-2-59:RR:NC:TA:350 D80449 CATEGORY: Classification TARIFF NO.: 5906.91.2000 Mr. Stan Tsao Perfectex Plus Inc. 5351 Oceanus Drive Huntington Beach, CA 92649 RE: The tariff classification of a knit fabric laminated with a polyester and neoprene foam, for use in the construction of car seats, f rom Taiwan. Dear Mr. Tsao: In your letter dated July 16, 1998, you requested a tariff classification ruling. The instant sample consists of two jersey knit outer layers composed of nylon man-made fibers that are sandwiching a 2 mm neoprene rubber and a 12 mm polyester foam layer. The neoprene and polyester foam layers each contribute equally to the performance of the product. You state that this material weighs 18.85 ounces per square yard with the following breakdown: 77% Neoprene Rubber 5% Polyester Foam 18% Nylon man-made fibers 100% This material will be imported in 51 inch widths. The applicable subheading for the material will be 5906.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 2.5 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 212-466-5884. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division