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NY N014029

July 16, 2007



TARIFF NO.: 5603.94.9090

Ms. Margaret C. Magruder
Oregon Shepherd
12589 Hwy. 30
Clatskanie, OR 97016

RE: The tariff classification of sheep wool insulation material, from New Zealand.

Dear Ms. Magruder:

In your letter dated July 5, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.

The instant sample, as described in your letter, consists of nonwoven insulation material that has been produced as follows: (1) Wool fibers are opened and then carded to produce a thin layer of fibrous material, (2) This material is sprayed with resin (a mixture of acrylic resin plus retardant salts), (3) This mat then passes between two mesh conveyors that compress the mat to the desired thickness, and (4) Finally, a single pass through an oven forces hot air through the mat to dry and cure the resin. You indicate the material will be imported in batt or roll form. The sample you submitted measures approximately five inches in thickness and while the fibers of the inner layers are readily separable, the agglutinating resin used to bond the material has penetrated into the inner layers of the material. As such, the material is considered to be of a nonwoven construction for tariff purposes. The sample was weighed and was found to weigh approximately 2,310 grams per square meter.

The applicable subheading for the material will be 5603.94.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150g/m², not laminated, other, of staple fibers. The duty rate will be Free.

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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