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NY 860731


March 22, 1991

CLA-2-59:S:N:N3H:350 860731

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500; 9802.00.80

Mr. John M. Poole
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106

RE: The tariff classification of a heat resistant aluminized cloth fabric, assembled in Germany from base fabric produced in the United States.

Dear Mr. Poole:

In your letter dated February 6, 1991, on behalf of Norfab Corporation, you requested a tariff classification ruling.

Two samples were submitted (style 16HT65) representing both the before and after condition of the fabric you intend to import. The base fabric produced in the United States is composed of woven spun yarns of Kevlar (aramid man-made fibers-27%) which are wrapped or spun over a carbon yarn core or insert comprising 73%. These percentages are presumed to be by weight. Your enclosed literature notes that the fabric utilizes a yarn of semi-carbon fibers and aramid fibers. We take this to mean that the carbon fiber, which generally starts as a man-made fiber precursor, has not been fully carbonized and, therefore, we consider the base fabric to be of man-made fiber construction. Your correspondence provided the following specifications for the fabric in both the before and after stage:

BEFORE AFTER

Width: 40-43" (plus or minus .5") 40"(plus or minus 1")

Weight: 16.1 ozs./sq./yd.(plus/minus 10%) 19.1 ozs./sq.yd.(plus/

This woven fabric now, which has been produced in the United States, will be sent to Germany where it will be laminated to a an aluminized mylar(polyester plastic) film or sheet which is produced in Germany. You have indicated via a Fax copy, that the plastic mylar sheet is metalized on both sides with an aluminum using the vacuum vapor deposit method. This method generally deposits only a very thin coating of metal on the plastic. No weights, values or thicknesses of the respective components were provided with your inquiry. As a rule, however, we consider such metalized sheeting to be plastic in nature.

After laminating the aluminized plastic sheeting to the fabric with the aid of an adhesive binder, you indicated in a recent telephone conversation that the material would only be trimmed to width and cut to easy to handle lengths. There is only the assembly process performed in Germany and no further manufacturing of the material.

While you requested classification in tariff heading 5907.00.9090,HTS, as textile fabrics otherwise impregnated, coated or covered, etc., this would not be proper. The applicable subheading for the fabric after being returned to the United States will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. This duty rate shall be assessed against the full value of the imported material including the cost of freight and insurance incurred in shipping the base fabric to Germany for further assembly, less the cost of the base fabric itself. The cost or value of the base fabric shall be entered for U.S. Customs purposes under HTS item 9802.00.80 and duty free.

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.

Sincerely,

Jean F. Maguire
Area Director

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