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NY N018625




October 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5602.10.9090

Mr. Jamal Ahmed
Farrow International Trade consulting
5397 Eglinton Avenue West, Suite 220
Etobicoke, Ontario M9C 5K6

RE: The tariff classification of a needleloom felt material, for use in the manufacture of automotive trunk trimming, from Brazil.

Dear Mr. Ahmed:

In your letter dated October 5, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This request is on behalf of Rieter Automotive North America, Farmington Hills, MI.

The instant sample, which was not identified as to style or quality number, consists of a neeleloom felt material which is composed of 100 percent polyester staple fibers. This material has been lightly coated on one side with a latex binder which noticeably stiffens that side of the fabric. You state that the material will be imported as roll goods weighing between 300-500 grams per square meter.

You suggest that classification is proper in tariff subheading 5603.94.90.90, HTSUS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150g/m², of staple fibers, however, this is not correct. The construction of this material is essentially accomplished by the needling of the staple fibers to form a felt. The light application of latex on only one side does not, indeed bond the material together. Therefore, the needling operation can not be considered complimentary to the latex coating application. As such the material is considered to be a needleloom felt.

The applicable subheading for the material will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The duty rate will be 10.6 percent 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 http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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