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July 28, 1999

CLA-2-40:RR:NC:TA:350 E84560


TARIFF NO.: 3921.19.0000

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So., 2nd Floor
Seattle, WA 98134

RE: The tariff classification of a multi-layered plastic foam and textile fabric which contains a textile flocking on both surfaces, for blankets, from China.

Dear Ms. Moore:

In your letter dated July 2nd, 1999, and your initial inquiry of June 3, 1999, on behalf of Pacific Coast Feather Company, Seattle, WA, you requested a classification ruling.

The instant sample, consists of a multi-layered material containing five distinct layers. There is a top layer of textile flock, a layer of synthetic sponge or foam, a textile scrim of a man-made fiber filament tricot knit, a similar layer of foam and a surface of textile flock. The flock is coated directly onto the foam.

You indicate in the follow up correspondence from your client that the textile flock is composed of a 40% nylon/60% viscose rayon blend. The entire material is 52% synthetic sponge rubber, 11% polyester man-made fiber scrim and 37% man-made textile flock, by weight, respectively. The entire material weighs 300 grams per square meter.

Although, in your initial correspondence you had indicated that the foam or sponge material was of a rubber you have clarified, in a subsequent fax copy to our office, that the sponge portion is of a polyamide and dichloromethane. The polyamide is a nylon type polymer and the dichloromethane is used as a blowing agent in the manufacture of foams. The sponge component is a nylon plastic foam. In this material, the scrim is considered as mere reinforcement.

This material will be used in the manufacture of bedding blankets. That is, the importer will cut the fabric to blanket sizes after importation and sew a whipstitch around the fabric to make a finished blanket.

As explained in our earlier correspondence, your belief that this material is classifiable in subheading 5802.30.0090 is not valid as this provision applies to a tufted textile fabric. Tufting is a method of inserting additional yarns through a preexisting fabric base to form a type of pile effect. Such is not the method of production of the subject sample.

The applicable subheading for the material will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of ... of plastics other than polymers of styrene, polyvinyl chloride, polyurethane or regenerated cellulose. The duty rate is 6.5 percent ad valorem.

This material is not subject to any textile restraints.

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 212-637-7085.


Robert B. Swierupski

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