CLA-2-59:OT:RR:NC:TA:350
Mr. Wing L. Cheung
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644
RE: The tariff classification of various polishing pads, from Japan.
Dear Mr. Cheung:
In your letter dated June 6, 2012, you requested a tariff classification ruling.
The instant samples, identified in your correspondence as the “Polypas FP Series”, consist of nonwoven polishing pads which are circular in configuration and in some cases, have a donut hole cut in the center. They are all composed of polyester man-made fibers (nonwoven) that have been impregnated with a polyurethane plastics resin. This plastics resin application has not caused the fibrous nature of the nonwoven textile portion to be completely lost. You indicate that these pads will be imported with outer diameters ranging from 18-56 inches, and, in some cases with a donut hole cut out of the center having an inner diameter of 33.1 inches.
These pads, have been laminated onto a double sided tape to facilitate their placement onto various polishing tools. The entire FP series, as described above, is designed for multipurpose polishing applications such as for stock removal of silicon wafers, semiconductor materials, optical lenses and metal products.
The applicable subheading for the products will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products and articles, for technical use. The rate of duty will be 3.8 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