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

Mr. Mike Kim
K&G Customs Service Inc.
361 Bonnie Lane, Suite 101
Elk Grove Village, IL 60007

RE: The tariff classification of a nonwoven material, for use in the manufacture of mattress cushions and the like, from Japan.

Dear Mr. Kim:

In your letter dated February 23, 2010, on behalf of Daewoo International, Auburn Hills, MI, you requested a tariff classification ruling.

The instant sample, identified with a hang tag that reads “60-A”, consists of a nonwoven material which has been formed by melting 100 percent polyethylene plastic pellets in a hopper and extruding the resulting slurry through jet nozzles to from filaments that measure less than 1 mm in diameter. As such, these filaments are considered to be of man-made fibers for tariff purposes. Once these filaments cool and become entangled after extrusion, the result is a nonwoven material which measures 3.94" in thickness. You write that this material will be imported in rectangular sheets which measure 63" wide and 78.84" long. After importation, they will have application in the construction of medical mattresses and similar products.

The applicable subheading for the material will be 5603.14.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², ... not laminated. The rate of duty 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