CLA-2-56:OT:RR:NC:N3:350
Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843-1064
RE: The tariff classification of a needleloom felt material, for use in the manufacture of footwear, from Taiwan.
Dear Ms. Montgomery:
In your letter dated August 11, 2008, you requested a tariff classification ruling.
The instant sample, identified as Part#60-6165, consists of a mat or web of nonwoven polyester man-made fibers (staple), which, according to your correspondence, have been needled through a woven base fabric after a process of mixing, carding and lapping. This woven base fabric is composed of polypropylene man-made fibers. You write that the finished material is then surface-coated with an acrylic emulsion, heat dried and that no other forms of bonding are used. The material weighs 588 grams per square meter and will be used in the manufacture of insole linings in the footwear industry.
You suggest that classification is proper in tariff subheading 5407.61.9915, HTSUS, which provides for woven fabrics of synthetic filament yarn, …, unbleached or bleached, … weighing more than 170g/m², however, this is not correct. Your material, by virtue of its construction, meets the definition of a needleloom felt material as outlined in the Explanatory Notes to heading 5602.
The applicable subheading for the material will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The rate of duty will be 10.6 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division