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NY H85629





December 11, 2001

CLA-2-59:RR:NC:TA:350 H85629

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Gerwald Meilen
Aunde Corporation
3000 Town Center, Suite 1385
Southfield, MI 48075

RE: The tariff classification of a woven textile fabric backed with polyurethane foam, for use in the manufacture of arm rests in automobiles, from Germany.

Dear Mr. Meilen:

In your letter dated November 2, 2001, received by this office on December 2, 2001, you requested a tariff classification ruling. The supplier is AUNDE Achter & Ebeis GmbH, Germany.

The instant sample, identified as style ELBA 4-mm foam plus Film for armrest SATURN LS (Reference No. 2975), consists of a laminated material containing three distinct layers. There is a 4 mm thick middle layer of polyurethane plastics foam material (311 g/m²) sandwiched between a woven layer of polyester man-made fiber fabric (316 g/m²) and a thin film of polyurethane plastic (65g/m²). Because of the nature and use of the product, with the textile fabric forming the wear and exposed surface of the material, the textile portion is considered to be more than mere reinforcement of the foam. After importation, this material will be cut and sewn into armrest covers for automobile interiors.

Your correspondence indicates that the material is made and laminated in Germany with polyester yarns of Luxemburg origin and PU foam of German origin. This material, which will be imported as roll goods having lengths of 60 yards and widths of 59 inches, has the following technical specifications:

Warp Fill

Density: 16 ends/1 cm 11 picks/1 cm
41 ends/1 inch 28 picks/1 inch

Count: Nm 12 Nm 7.5
750 denier 1200 denier

Wt. Of Combined Textile: 316 g/m² (46%)
Wt. Of PU: 376 g/m² (54%)

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.8 percent ad valorem.. The rate of duty will be 7.7 percent ad valorem effective January 1, 2002.

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 646-733-7085.

Sincerely,

Robert B. Swierupski
Director,

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