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February 3, 1999

CLA-2-56:RR:NC:TA:350 D87332

CATEGORY: CLASSIFICATION

TARIFF NO.: 5602.10.9090

Mr. Darrell G. Jessup
Carolina Fabric Company
1100 Patterson Avenue
P.O. Box 1485
Winston-Salem, NC 27102-1485

RE: The tariff classification of needleloom polyester orthopedic padding material, from Germany.

Dear Mr. Jessup:

In your letter dated January 26, 1999, you requested a tariff classification ruling.

The instant sample consists of a polyester batting material composed of 100% polyester man-made fibers which appears to be of needleloom construction. This padding measures about 1/8" in thickness, and, according to your correspondence, weighs 2.452 oz/y² (83.13 g/m²), and has orthopedic applications. You indicate that this padding will be imported in rolls measuring 40 to 60 inches wide. While you provided no manufacturing data concerning the construction of this material, from observation, and, noting the prevalence of “needle” marks, the product appears to be of a needleloom construction.

You suggest classification in tariff subheading 5603.14.9090 which applies to nonwovens of filament fibers and weighing over 150 g/m². Bench tests of the representative sample suggest the padding is composed of staple as opposed to filament fibers and weighs approximately 83 g/m². Accordingly, the applicable subheading for the 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 rate of duty will be 11.6 percent ad valorem. 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 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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