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NY C83103




April 30, 1998

CLA-2-56:RR:NC:TA:350 C83103

CATEGORY: CLASSIFICATION

TARIFF NO.: 5602.10.9090

Ms. Paula M. Connelly, Esq.
Middleton & Shrull
44 Mall Road, Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of a needleloom felt for use in the manufacture of footwear, from Taiwan.

Dear Ms. Connelly:

In your letter dated December 15, 1997, and subsequent phone conversations, on behalf of New Balance Footwear Athletic Shoe, you requested a classification ruling.

The instant sample, identified as style ML8008, is described as a needleloom felt which you state consists of a substrate manufactured by web formulation and bonding of nylon man-made fibers to produce such web. You further state that the web is then needlepunched, pressed, and bonded by a polyurethane resin. Finally, you indicate that the material is impregnated on both sides with additional polyurethane plastics. Your client believes that the material at issue meets the Explanatory Notes definition of a needleloom felt. The overall composition of the material, which will be used as a liner for athletic footwear, is given as 60% nylon man-made fibers and 40% polyurethane plastic, by weight.

As discussed, in one of the phone conversations and with your agreement, the sample, as a time expedient, was informally analyzed (i.e., no formal written report) by the New York Customs laboratory using Dupont No. 4 stain reagent. This stain picks up the presence of PU plastic by imparting a red cast to the PU. Inspection of the tested sample shows that the PU application, either at the further bonding stage or during the surface treatment, had not penetrated the inner thickness or layers of the needled material. In addition, any plastic on the surface of the subject material, not tested, is not readily discernable. The outer surfaces of this fabric have not lost the fibrous nature of the textile. As mentioned, we will send you a very small piece of the tested material under separate cover.

Further, following the Bradford Industries case, Slip Op 97-76, which we use for guidance, we do not consider this material to be completely encased or covered with the PU plastic substance.

You cite, and include, a number of Headquarters rulings and a New York ruling (HRL's 083346, 089360,088142 and NYR 863010) which you feel backs your belief that the subject material is classifiable under subheading 3921.13.1950.

The materials of these rulings, in essence, were completely encased in plastic or in the case of the felt, the plastic portion exceeded 50 percent by weight of the whole material. Your material is not of the same degree of construction or composition as those of the materials in the cited rulings.

The applicable subheading for this material will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The duty rate will be 11.7 percent ad valorem.

This merchandises falls within textile category designation 223. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski
Director,

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