CLA-2-56:S:N:N6:350 889828

Ms. Reda Beck
Porter International Inc.
P.O. Box 81488
San Diego, CA 92138

RE: The tariff classification of a needleloom felt for use as a liner in hanging flower baskets, from New Zealand.

Dear Ms. Beck:

In your letter dated August 23, 1993, on behalf of Permacrib Retaining Walls, Wellington, New Zealand, you requested a tariff classification ruling.

The instant sample, consists of a needleloom felt composed of 100% pure New Zealand scoured wool. You state that the material weighs 400 grams per square meter and will be shipped bulk wrapped. It is dyed green and will be used as a liner in hanging flower baskets. This liner acts as a retainer for the potting mix and helps retain water.

The applicable subheading for the product 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. You received an advisory classification in item 5802.30.. HTS, which is for woven tufted textile fabrics. However, your fabric is not of this type construction.

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