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NY 884864




April 26, 1993

CLA-2-:S:N:N6:350 884864

CATEGORY: CLASSIFICATION

TARIFF NO.: 5602.10.1000

Mr. Stephen M. Zelman
Stephen M Zelman & Associates
845 Third Avenue
New York, NY 10022

RE: The tariff classification of collar lining material for use in wearing apparel, from Germany.

Dear Mr. Zelman:

In your letter dated April 9, 1993, on behalf of QST Industries, Inc , you requested a tariff classification ruling

The instant sample, identified as "Collafuse T13", is made in Ireland from a needleloomed felt manufactured in Germany and a woven canvas backing manufactured in India. The felt is 50% wool/50% rayon, by weight and the canvas is 100% cotton. The processing in Ireland involves the coating of one side of the canvas with a polyamide plastics resin and the fusing of the two materials together with heat (which delta the plastic) and pressure. You indicate that the product is approximately 64% needleloom felt and 44% woven canvas, by weight

We agree with your contention that the essential character of the product is the felt component and also agree that the laminating of the fabric together in Ireland does not change the basic nature, use or classification of the finished product. The product is not deemed to have undergone a substantial transformation in Ireland Therefore, we agree that Germany is the correct country of origin of the merchandise.

The applicable subheading for the material will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for needle loom felt and stitch-bonded fiber fabrics, laminated fabrics The rate of duty will be 16 percent ad valorem.

This ruling is being vet under the provisions of Section 177 of the Customs Regulations (is C.F.R. 177).

A copy Or 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 tip brought to the attention of the customs officer handling the transaction.

Sincerely,

Jean F Maguire
Area Director

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