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April 21, 1999

CLA-2-39:RR:NC:TA:350 E80128

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 5602.10.1000

Mr. Steven McKeever
Davies, Turner & Company
113 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of polyurethane/textile felt material for use in repairing sewer and other pipes, from Great Britain.

Dear Mr. McKeever:

In your letter which was received March 30, 1999, on behalf of Applied Felts, Martinsville, VA, you requested a tariff classification ruling. The manufacturer is Applied Felts Ltd., Wakefield, GB.

The subject merchandise, as evidenced by the sample cutting sent to us per a telephone conversation with your office, consists of a layer of compact polyurethane plastics material laminated to a needleoom felt of, believed to be, polyester man-made fibers. The product will be imported in tubular form. Specifically, the material is utilized in the rehabilitation of various size aging/damaged underground sewer and similar pipes. The tubular material is inverted into the pipe under repair by water pressure, then set with liquid thermo setting resins.

You state that this material will be imported in four thicknesses as indicated below:

Total thickness Textile Weight PU Sheet Weight

1.5 mm 300g/m² 450 g/m²
4.0 mm 650 g/m² 450 g/m²
4.5 mm 900 g/m² 450 g/m²
6.0 mm 1,100 g/m² 450 g/m²

Your contention is that this material is clarifiable under 3921.13, which provides for cellular polyurethane. The sample demonstrates that the polyurethane is not cellular in nature. This product was the subject of a pre HTS ruling for W E Rawson , Ltd., which, we understand is now the parent company of Applied Felts. In the ruling of that time the material was held to be a laminated textile product. We believe the method of manufacture has basically remained the same.

Heading 5602 covers needleloom felt.

Chapter 56 note 3, in part, reads:

3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 5602 and 5603 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40).

The applicable subheading for the 1.5 mm material, since it is more than 50 percent by weight of plastic, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m², not over 70 percent by weight of plastics. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the 4.0, 4.5 and 6.0 material will be 5602.10.1000, HTS, which provides for needleloom felt and stitch-bonded fiber fabrics, laminated fabrics. The duty rate is 14 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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