CLA-2-56:OT:RR:NC:N3:350
William R. Rucker
DrinkerBiddle&Reath LLP
191 North Wacker Drive, Suite 3700
Chicago, IL 60606
RE: The tariff classification of a polyester needleloom felt from Korea
Dear Mr. Rucker:
In your letter dated July 23, 2014, on behalf of Neff Motivation, you requested a tariff classification ruling. Two fabric samples accompanied your request. The samples are being returned at your request, less those portions destroyed in testing or retained for file purposes.
According to the information in your original submission and subsequent contact, Solitone P20S45 is a needleloom felt composed of 100% polyester fibers, not impregnated, coated, covered, or laminated with plastics or rubber. You state that the fabric will be manufactured in Korea, then imported into the United States to be warehoused. The fabric will then be sent as needed to the Dominican Republic for the production of embroidered award letters (as addressed in New York ruling N255556). You state that this fabric will be imported in rolls in 44-inch widths.
The applicable subheading for Solitone P20S45 will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt, whether or not impregnated, coated, covered or laminated: needleloom felt and stitch-bonded fiber fabrics: other, other. The rate of duty will be 10.6 % 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 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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division