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NY N005830

February 20, 2007



TARIFF NO.: 5603.94.9030; 5603.94.10.90; 6406.99.1580

Ms. Becky Watkins
TLR International Trade Services
PO Box 30419
Portland, OR 97294

RE: The tariff classification of nonwoven thermal insulation, carpet underlay material and three footwear insoles, from New Zealand.

Dear Ms. Watkins:

In your letter dated January 12, 2007, on behalf of Renewable Sources, LLC, you requested a tariff classification ruling.

The first item consists of nonwoven thermal insulation material that is composed of a blend of wool and polyester man-made fibers. Your literature states that this material may vary in color from light to dark grey. A chart that you provided suggests that this material will be imported in squares or rectangles that will be cut to size after their importation into the United States.

The second item consists of nonwoven carpet underlay material. According to your letter, the product is composed of a blend of 85% wool and 15% low melt man-made fibers. While the material appears to have been needled, the needling appears to be complimentary to the thermal bonding, and, therefore, is considered to be of a nonwoven construction for tariff purposes. This material will be imported in rolls measuring 60-feet in length and weighing 1,000 grams per square meter.

The third and final item consists of three removable insoles for use in various footwear products which were identified by code #’s 999 (Sheepskin), 996F (Needled Wool Thermal Insole) and 996 (Needled Wool Insole), respectively. All of these insoles are cut to size and shape and are put up and packaged in hang cell packets.

We concur with your contention that the applicable subheading for the thermal insulation material will be 5603.94.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150 g/m², not laminated, thermal bonded, of staple fibers. The duty rate will be Free.

You suggest that classification of the carpet underlay material is proper in tariff subheading 5705.00.2015 which provides for “other carpets and other textile floor coverings, . However, this is not correct. General note 57(a) to said chapter states that “this chapter does not cover floor covering underlays”. Floor covering underlays of nonwoven construction are provided for in heading 5603.

Specifically, the applicable subheading for the carpet underlay material, will be 5603.94.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150 g/m², floor covering underlays, of other than wool or fine animal hair. The duty rate will be Free.

You suggest classification of the three insole materials are proper in tariff subheading 6406.99.9000, however, this is not correct. That classification heading would apply if the three insole products were composed of other than textile materials.

Accordingly, the applicable subheading for the three insoles will be 6406.99.1580, (HTS) which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, other, of textile materials, other. The rate of duty will be 14.9 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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