CLA-2-56:RR:NC:TP:350 A84554

Ms. Alice Snyder
Hapco Products
210 N. Central-P.O. Box 150
Rocheport, MO 65279

RE: The tariff classification of silk wadding/batting material for use in quilts and quilted clothing, from Japan.

Dear Ms. Snyder:

In your letter dated June 5, 1996, you requested a tariff classification ruling.

The instant sample consists of batting/wadding material made from silk cocoons after they have been dried. Your letter states that this material, which measures about 1/4" in overall thickness, will be imported in sheets measuring about 1.5m x 2.1m and weighing 2kg each. This material will be used in quilts and quilted clothing after its importation into the United States. The applicable subheading for the material will be 5601.29.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, .... containing 85 percent or m ore by weight of silk or silk waste. The rate of duty will be 7.2 percent ad valorem.

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 George Barth at 212-466-5884.


Sincerely,


Roger J. Silvestri
Director
National Commodity
Specialist Division