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NY D81625

September 3, 1998

CLA-2-63:RR:NC:TA:352 D81625


TARIFF NO.: 6307.90.9989

Ms. Judy L. Cook
TG(U.S.A.) Corp.
2200 Plattin Road
Perryville, Mo. 63775

RE: The tariff classification of a cut to shape laminated pile fabric article that is an intermediate product in the production of a pad console from Japan.

Dear Ms. Cook:

In your letter dated August 17, 1998 you requested a tariff classification ruling.

The described article, designated as a "pad console sheet", is made from a polyester pile fabric that has been laminated with polypropylene plastic. The fabric is cut into an irregular polygon by notching one corner at a 20 degree angle creating the "pad console sheet". This sheet measures approximately 50 centimeters by 33 centimeters and will be processed by a vacuum forming machine in the United States from a sheet into a three dimensional form which will correspond in shape to the final console for a car. After the preliminary form is created, the unfinished part is subsequently placed into an injection molding machine which adds plastic components to the final part.

The pad console sheet is not sufficiently processed to be identified as car part and does not exhibit the essential character of the finished article. It is an intermediate product which is considered a "made up" article within the meaning of Note 7 to Section XI.

The applicable subheading for the "pad console sheet: will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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