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NY L89276

December 29, 2005

CLA-2-56:RR:NC:TA:350 L89276


TARIFF NO.: 5602.10.1000

Ms. Pam Escarre
Marisol International, LLC
1255-A Lynnfield Road, Suite 257
Memphis, TN 38119

RE: The tariff classification of two laminated, needleloom felt materials, for use in the manufacture of furniture, from China.

Dear Ms. Escarre:

In your letter dated December 12, 2005, on behalf of Albany Industries, New Albany, MS, you requested a tariff classification ruling.

Two representative samples were submitted which were identified as “400 g pad” and “600 g pad”, respectively.

The first item, style “400 g pad”, consists of a relatively thick layer of needleloom-felt material, which you indicate, is composed of polypropylene man-made fibers. This material appears to have been produced from pickered and garneted rags, which were needle punched to form a felt. This felt material has, in turn, been laminated to a relatively thin layer of spunbonded nonwoven fabric which is composed of a polyester/cotton blend. Your correspondence indicates that these pads will be imported in 28” and 36” widths (rectangular) and weigh 400 grams per square meter. This material measures about 3/16” in overall thickness. The essential character of these pads appears to be imparted by the much more substantial needleloom felt layer.

The second item, style “600 g pad”, is similar in construction and composition to the first item, except that it is slightly thicker. It measures about 5/16" in overall thickness. You state that this pad will be imported in only 36” widths.

Both of these materials have application in the furniture industry. Specifically, these pads will be used to surround a sofa and/or chair frame during the manufacture of such furniture.

The applicable subheading for the two materials will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, laminated fabrics. The duty rate will be 12 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

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