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NY D84922

December 7, 1998

CLA-2-48:RR:NC:TA:350 D84922


TARIFF NO.: 4823.90.1000; 5602.10.9090

Mr. Douglas E. Ellis
Absorption Corp.
1051 Hilton Avenue
Bellingham, WA 98225-2908

RE: The tariff classification of a "General Purpose Absorbent Pad" and an "Oil Specific Absorbent Pad" produced in the United States. Schedule B.

Dear Mr. Ellis:

In your letter dated November 6, 1998, you requested a tariff classification ruling.

Three representative samples were submitted, one General Purpose pad, and two (identical) Oil Specific Absorbent pads. Your letter indicates that both products are produced in a similar manner and are cellulose based.

The General Purpose absorbent pad is, according to your letter, an airlayed wood cellulose fiber based paper product built up in four distinct layers and measures about ¬ inch in thickness. Although the GP product is used in other industries for such applications as facial wipes, napkin stock and sanitary purposes you indicate your use will be for industrial spill cleanup adsorbents and wipes. The Oil Specific Absorbent (OSA) pad is used for the same application with the added feature that it repels water and absorb liquid hydrocarbons (oils). The water repellence comes from the natural cotton oils present in virgin cotton.

You write that the OSA pad material (the second item) had been designated as being classified both under subheading 4706.10 as cotton linter pulp, and subheading 5601.21, which is for wadding of cotton. Your reference to fiber length of under 5 mm is covered by subheading 5601.30, which refers to textile "flock". Please note the semicolon in the heading (5601) which distinguishes the wadding from the flock. We agree with you that the cotton fibers of the OSA pad material are over 5 mm in length.

However, from observation of this ¬ inch thick material, it appears to be of a needleloom or needle felt construction, and will be classified accordingly.

The applicable subheading for the General Purpose pads will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ... other articles of paper pulp, not molded or pressed. The rate of duty will be Free. For your further information, under Schedule B, such material falls under item number 4823.90.8550 with the reported unit of quantity in kilograms.

The applicable subheading for the Oil Specific Absorbent pads will be 5602.10.9090, HTS, which provides for needleloom felt and stitch-bonded fiber fabrics, not laminated, of other than wool or fine animal hair. The duty rate is 11.7 percent ad valorem. For your additional information, under Schedule B, such material falls under subheading 5602.29.0000 with the reported unit of quantity in kilograms.

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 212-466-5884.


Robert B. Swierupski

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