CLA-2-56:S:N:N6:350 890620

Mr. Maurice J. Deslauriers
John V. Carr & Son Inc.
6 Maple Street
P.O. Box 307
Derby Line, VT 05830

RE: The tariff classification of a needleloom felt, from Canada.

Dear Mr. Deslauriers:

In your letter dated September 16, 1993, on behalf of Texel Inc., St. Elzear, Quebec, you requested a tariff classification ruling.

The instant sample (PP535g W / 270g VC G), consists of two separate layers of needleloom felt, one gray and the other white, which have been needled together through a middle layer of polyethylene plastic film. The instant sample measures about .25" in thickness and is designed for use in the shoe industry. The following technical specifications were provided:

Material of top layer: PP535g W is 100% polypropylene

Material of bottom layer: 270g VC G: 1) 90% viscose 2) 10% polyester

The applicable subheading for the material will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The duty rate will be 12.5 percent ad valorem. Goods classifiable under subheading 5602.10.9090, HTS, which have originated in the territory of Canada, will be entitled to a 6.2 percent 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