The tariff classification of a hydroentangled spunlaced nonwoven fabric from Finland.

NY 811074 June 2, 1995 CLA-2-56:S:N:N6:350 811074 CATEGORY: Classification TARIFF NO.: 5603.00.9050 Mr. J. Richard Mallon JRM Associates, Inc. 21 Delaware Avenue Claymont, Delaware 19703-1901 RE: The tariff classification of a hydroentangled spunlaced nonwoven fabric from Finland. Dear Mr. Mallon In your letter dated May 23, 1995, on behalf of JW Suominen OY of Finland, you requested a tariff classification ruling. While you did not furnish a representative sample, you describe the product as a hydroentangled spunlace composed of a blend of rayon and polyester staple man-made fibers. While your letter indicates a composition of 2/3 rayon and 1/2 polyester, we assume you mean 2/3 rayon and 1/3 polyester. A sample would be helpful if you anticipate any future ruling requests. You ask about the dutiable status of this material if such material is converted into wiping cloths in the U.S. and then shipped to Japan. Duty on imported goods is always assessed at the full rate under the applicable tariff classification provision. While there is generally no reduction on imported duties, in this type of situation, drawback or certain refunding may be possible. We suggest that you write to the drawback section at this address and provide them will full details concerning the converting, packaging and shipping operation and inquire as to what documentation would be required to obtain any kind of drawback allowance. The applicable subheading for the product, will be 5603.00.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, obtained by mechanical entanglement, of staple fibers. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of 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 be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport