CLA-2-56:OT:RR:NC:N3:350
Boris Bosse
Prisma Textile Produktions-und Vertriebs-GmbH
Lönsweg 17
D-30938 Burgwedel/Hannover
Germany
RE: The tariff classification of a felt ironing board underlay from Germany
Dear Mr. Bosse:
In your letter dated May 17, 2016, you requested a tariff classification ruling. One sample accompanied your request.
The sample, labeled Ironing Board Underlay, is a rectangle of white fabric with four right-angled corners, approximately 120 x 40 centimeters in size, packaged for retail sale. According to the information in your original and subsequent submissions and examination of the sample provided, this is a needleloom felt composed of 100% polyester fibers, not impregnated, coated, covered, or laminated with plastics or rubber. You indicate that the needling is not complementary to any other types of bonding. Your letter states that, depending on the customer’s wishes, the product’s weight will range from 300 to 600 g/m2 and the thickness from 3 to 6 mm. The product is designed to provide a smooth ironing surface and prevent grid impressions, and can be cut to the size of the ironing board as needed.
In your letter, you suggest classification as a nonwoven fabric under subheading 5603.14.90.90, Harmonized Tariff Schedule of the United States (HTSUS). However, as confirmed in your letter, this product is a needle felt, with no other types of bonding complementary to the needling.
The applicable subheading for the Ironing Board Underlay will be 5602.10.9090, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division