United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84500 - NY L84554 > NY L84508

Previous Ruling Next Ruling
NY L84508

May 9, 2005

CLA-2-56:RR:NC:TA:350 L84508


TARIFF NO.: 5602.10.9010

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of a needle loom felt sheet, for use by piano service repair people, from Japan.

Dear Mr. Heck:

In your letter dated May 3, 2005, you requested a tariff classification ruling.

The instant sample, identified in your letter as style TX944791, consists of a needle loom felt material that is square in configuration. This felt measures 28" (700 mm) x 28" (700 mm) and is not hemmed. The felt is composed of a 60% wool/40% rayon man-made fiber blend and, according to your letter, will be used by your service repair personnel to protect a piano during the repair process.

You suggest classification is proper in tariff subheading 6307.90.9889, HTS, which provides for “other made-up textile articles.” However, this is not correct. Specifically, the Explanatory Notes to Section XI in the tariff that govern the classification of articles classifiable in heading 6307 stipulate that “for the purposes of this section, the expression ”made up” means: cut otherwise than into squares or rectangles”. As such, since your product is merely cut into a square configuration with no further working or finishing operations, classification is not proper in heading 6307.

The applicable subheading for the felt will be 5602.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for needle loom felt and stitch-bonded fiber fabrics, of wool or fine animal hair. The rate of duty will be10.6 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: