CLA-2-56:OT:RR:NC:N3:350
Mr. Hector Becerra
R. Ige & Co. Inc.
4723 Marine Ave
Lawndale, CA 90260
RE: The tariff classification of a polyester nonwoven acoustic panel from China
Dear Mr. Becerra:
In your letter dated November 15, 2019, you requested a tariff classification ruling. A sample was provided to this office and will be retained for training purposes.
The product described as “Zintra Acoustic Panel,” is a nonwoven textile panel measuring approximately ½ inch in thickness. In your letter and subsequent email correspondence you state that the panel is composed wholly of polyester staple fibers which are entangled by needle punching and thermally bonded. The finished product weighs 2400 g/m2. The product will be used as an aesthetic acoustic dampening (noise control and sound absorption) solution.
In your letter you suggest classification under subheading 5603.94.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other nonwovens of staple fibers. However, while this product is composed of staple fibers, it has also been thermally bonded.
The applicable subheading for the Zintra Acoustic Panel will be 5603.94.9030, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other… Other nonwovens, whether or not impregnated, coated or covered: Thermal bonded, of staple fibers.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.94.9030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.94.9030, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division