CLA-2-56:S:N:N3H:350 860252

Mr. John Tanaszczuk
Bonar Inc.
2370 McDowell Road
Burlington Ontario L7R 4A1
Canada

RE: The tariff classification of a nonwoven fabric for use in the manufacture of surgical masks, gowns and caps, etc. from Canada.

Dear Mr. Tanaszczuk:

In your letter dated January 31, 1991, you requested a tariff classification ruling.

The samples provided with your inquiry consist of of nonwoven polyester webs (33 grams per square meter) which have been coated on one side with a low density polyethylene plastics resin (25 grams per sq./mtr.). Your correspondence did not indicate how the nonwoven web had been made prior to its being coated or laminated with the polyethylene resin.

The applicable subheading for the material will be 5603.00.90, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated. The duty rate will be 12.5 percent ad valorem. Goods classifiable under subheading 5603.00.90, HTS, which have originated in the territory of Canada, will be entitled to a 8.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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