CLA-2-56:OT:RR:NC:N3:350

Ms. Lorianne Aldinger
Rite Aid
30 Hunter Lane
Camp Hell, PA 17011

RE: The tariff classification of nonwoven covers, for use in arts, crafts and holiday setting situations, from China.

Dear Ms. Aldinger:

In your letter dated June 11, 2009, you requested a tariff classification ruling.

You submitted two representative samples which were identified as styles CB2626 and CB2628, respectively. Your samples are being retained for our files.

Item CB2626 (Rite Aid #9005847) consists of a nonwoven wadding material which is composed of 100% cotton. It has been lightly punched in order to increase the cohesion of the fibers, however no other forms of bonding are apparent. This material measures 36" x 48" (rectangular) and weighs 60 g/m².

Item CB2628 (Rite Aid #9005844) is similar in construction to the first item, however, it is composed of 100% polyester man-made fibers. It measures 36" x 8' (rectangular) and weighs 67 g/m².

The applicable subheading for the cotton wadding will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … wadding in the piece, … of cotton. The rate of duty will be 3.6 percent ad valorem.

The applicable subheading for the polyester wadding will be 5601.22.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wadding in the piece, … of man-made fibers. The rate of duty will be 6.3 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