CLA-2-56:OT:RR:NC:TA:350
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a snow blanket, from China.
Dear Ms. Schab:
In your letter dated February 23, 2012, you requested a tariff classification ruling.
The instant sample, identified as item #RAS15B and referred to as a snow blanket, consists of a 15 inch wide by 10 feet long rectangular piece of wadding material. It is approximately ¾ inches thick. According to your letter this item has been constructed from several air laid layers of polyester man-made fibers. You indicate this material has been lightly needlepunched and then sprayed with a binder. It is finally dried in an oven. This blanket is of a type that is used in various displays to convey a winter snow scene.
You suggest that classification is proper in tariff subheading 5603.93.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens of other than filaments, whether or not impregnated, coated, covered or laminated, weighing more than 70 g/m² but not more than 150g/m². This tariff subheading, however, is not correct. This material has not been sufficiently processed to raise it to the level of a true nonwoven construction. For instance, the material has only been lightly needled leaving it a flexible, spongy, high-bulk sheet of even thickness which is characteristic of textile wadding. Additionally, the resin or agglutinating application does not appear to have penetrated into the inner layers of the material noting that the inner fibers of the material are readily separable. Accordingly, this material has not been processed beyond the stage of a textile wadding or batting.
The applicable subheading for the product 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,
Thomas J. Russo
Director
National Commodity Specialist Division