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NY F88941

July 5, 2000

CLA-2-39:RR:NC:TA:350 F88941


TARIFF NO.: 3921.13.1950

Ms. Kathy Young
Draexlmaier Automotive of America LLC
1751 East Main Street
P.O. Box 1345
Duncan, SC 29334

RE: The tariff classification of a PU foam plastic/polyester nonwoven fabric, for ultimate use in automotive door panels, etc., from a non-designate country.

Dear Ms. Young:

In your letter dated June 21, 2000, and follow up Fax transmission of June 30, 2000, you requested a classification ruling. The supplier is LTK Industries, Greenville, South Carolina.

The instant sample, identified as style R50 08 001 polyester foam fleece, is described in your correspondence, as a 4mm 3 lb Polyester + 4 mm PU material, is stated to weigh 520 grams per square meter (50% PU/50% polyester).

Specifically, this product consists of a laminated material which is composed of a nonwoven fabric of polyester man-made fiber construction on one side and a polyurethane foam (cellular) plastics on the other. This plastics foam portion is coated on the opposite side with a pressure sensitive adhesive with a pull off release paper (considered packing). This material will be imported as roll goods measuring 56 inches wide and, eventually, will be cut to size and laminated in the U.S. to leather materials imported from Mexico for use in automotive door panels for sound insulation, etc.

You suggest tariff number 3919, which is for self-adhesive flat shapes of plastic. Because of the lamination with the textile, the product is no longer considered a flat shape, sheet or plate within heading 3919. The product is cellular foam laminated with a nonwoven textile.

A reading of the U.S. Explanatory notes to Chapter 56 states in part that “nonwovens may be dyed, printed, impregnated, coated, covered or laminated. Those covered on one or both surfaces (by gumming, sewing or by any other process) with textile fabric or with sheets of any other material are classified in this heading only if they derive their essential character from the nonwoven.” The essential character of this material appears to be the polyurethane (PU) foam portion, hence, no further consideration may be given to classification in heading 5603.

Therefore, the applicable subheading for the product, will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of polyurethane plastics, cellular, combined with a single textile material, other. The rate of duty will be 5.3 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 212-637-7085.


Robert B. Swierupski

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