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

Ms. Marni Lisette Montreal
Chamuel LLC
7598 N Via De La Luna
Scottsdale, AZ 85258

RE: The tariff classification of a nonwoven fabric (chamois), for use in the manufacture of towels, from Korea.

Dear Ms. Montreal:

In your letter dated November 26, 2008, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a nonwoven fabric composed of nylon man-made fibers (staple). This fabric has been saturated and impregnated with polyurethane plastic as a binding agent, however, the fibrous nature of the nonwoven substrate has not been lost. You state that this material weighs 260 grams per square meter having the following breakdown by weight: (70% Nylon/30% PU). This material will be imported as roll goods having 14-inch widths and 100-foot lengths. After it’s importation into the United States, the material will be cut, trimmed and fashioned into various recreational type towels.

The applicable subheading for the product will be 5603.94.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150g/m², not laminated, other, … of staple fibers. The duty rate will be Free.

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