CLA-2-56:S:N:N6:350 888225

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
845 Third Avenue
New York, NY 10022

RE: The tariff classification of a needleloom felt fabric, from France.

Dear Mr. Zelman:

In your letter dated July 13, 1993, on behalf of Samuel Haber's Sons, Division of QST Industries, you requested a tariff classification ruling.

The instant sample, identified as style "Reverstyle", consists of two distinct layers of material that have been fully needled together to form a felt of needleloom construction. Your letter indicates that the material is 64 percent wool and 36 percent polyester man-made fibers, by weight.

The applicable subheading for material will be 5602.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, of wool or fine animal hair. The rate of duty will be 12.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport