CLA-2-56:OT:RR:NC:N3:350
Mr. Kent Sunakoda
James J. Boyle & Company
1200 Corporate Center Drive, Suite 350
Monterey Park, Ca 91754
RE: The tariff classification of acoustical panels to be imported with or without wooden frames, from Japan.
Dear Mr. Sunakoda:
In your letter dated October 3, 2011, on behalf of Global Acoustic Technologies, Inc., you requested a tariff classification ruling.
You submitted a sample cutting of an acoustical panel containing three distinct layers as follows: a needleloom felt material of substantial thickness sandwiched between a woven textile base fabric on one side and a compact ethylene vinyl acetate plastic sheeting on the other. You provided the following weight specifications for the textile portions of this item:
Textile Felt:
32.6% polyester
30.0 % wool
12.4% nylon
9.5% cotton
9.5% acrylic
5.0% rayon
1.0% polypropylene
Woven textile base cover:
65% polyester man-made fibers
35% cotton
While not specifically indicated, the textile portion appears to be well over 50 percent by weight of the total weight of these panels (unframed).
Additionally, you write that these acoustical panels will be imported with or without the wooden frames and identify them as follows:
Model RC 33: 900 mm 900 mm x 25 mm (4.5 kg)
Model RC 36 900 mm x 1,800 mm (8.5 kg)
These panels, whether or not mounted within a wooden frame, are designed to be attached or mounted directly to a wall, floor, ceiling, or movable partition to produce effective noise control, sound absorption and/or sound articulation, etc.
While you suggest that these panels are properly classifiable in tariff subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), with or without wooden frames, this is only partially correct. Any panels which are imported without frames and which are square or rectangular in configuration, are not considered made up within the meaning of the tariff schedules as outlined in Section XI, Note 7, and, as such, are more specifically provided for in tariff heading 5602.
Accordingly, the applicable subheading for these panels that will be imported without the wooden frames will be 5602.10.1000, (HTSUS), which provides for …needleloom felt and stitch bonded fiber fabrics, laminated fabrics. The duty rate is 12 percent ad valorem.
The applicable subheading for these panels imported with the wooden frame will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as you requested.
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