United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 883212 - NY 883374 > NY 883220

Previous Ruling Next Ruling
NY 883220

March 11, 1993

CLA-2-60:S:N:N5:351 883220


TARIFF NO.: 6001.22.0000, 9802.00.80

Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave., Suite 103
Atlanta, GA 30354

RE: The tariff classification of a laminated knit pile fabric known as
SofTac from Denmark.

Dear Mr. Keller:

In your letter dated February 22, 1993 on behalf of the Amoena Corporation, you requested a classification ruling.

You have submitted a sample of a fabric manufactured in the United States and samples of articles made in the United States from that fabric. You have also submitted literature regarding the use of these articles which is to attach and support a silicone breast prosthesis.

You state in your letter that the base from which the SofTac fabric is made is 100% nylon warp knit fabric weighing 288 grams per square meter. Examination of the sample submitted shows that the fabric is of loop pile construction. In the United States the base fabric is coated with an acrylic adhesive and has release paper attached to it.

The fabric is then shipped to Denmark for application of a hydrocolloid skin protection barrier. You state that this is a water soluble polymer or co-polymer that is used as an additive to improve adhesion to the skin in the presence of moisture. The hydrocolloid is extruded in roll form and is laminated to the acrylic adhesive. The release paper protector is removed prior to lamination. Following the lamination the fabric has release paper reapplied and is rolled and prepared for return to the United States.

The merchandise is returned to the United States in material lengths. It is dye cut in the U.S. to produce skin support attachments for the silicone breast prosthesis.

You state that you believe that this merchandise is classifiable in heading 3005 HTS. Since the fabric is not medicated and upon importation is not put up in retail packaging it cannot be classified in heading 3005.

The applicable subheading for the fabric will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ... looped pile fabric, of man-made fibers. The duty rate will be 19.5 percent ad valorem.

Lamination qualifies as an assembly operation. The cost of the U.S. made portion of the imported product is deductible from the total appraised value of the merchandise under subheading 9802.00.80 HTS upon compliance with all applicable regulations.

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.


Previous Ruling Next Ruling

See also: