The tariff classification of needle felt with a plastic film net used in the manufacture of adhesive first-aid strips and similar adhesive dressings, from the Netherlands.

NY C81272 November 26, 1997 CLA-2-56:RR:NC:TA:350 C81272 CATEGORY: Classification TARIFF NO.: 5602.10.1000 Mr. R. Scheinberg Inland Trade Inc. P.O. Box 165005 Miami, FL 33116-5005 RE: The tariff classification of needle felt with a plastic film net used in the manufacture of adhesive first-aid strips and similar adhesive dressings, from the Netherlands. Dear Mr. Scheinberg: In your letter dated October 27, 1997 and Fax of November 5, 1997, you requested a tariff classification ruling. The manufacturer is Kemex B.V., the Netherlands. The material consists of a plastic mesh or net which is laminated to a needle felt of staple man-made fibers. Specifically, the material which measures 1" wide and is presumed to be in roll form, is composed of a polyethylene plastics mesh or net, which surface is against the wound, and being non-adherent, facilitates removal. The absorbent part is a needle felt mix of staple viscose (rayon), polyethylene and polypropylene man-made fibers. You write that Canadian Customs ruled your product free of duty. Each country has their own tariff rates of duty. You suggest a U.S. tariff classification under subheading 9907.58.01 or 5603.93.90. We believe you mean 9907.56.01 as 9907.58.01 is nonexistent. However, this 9907 number is product specific as spelled out in the U.S. note 2 to Subchapter vii covering this heading. Basically the 9907.56.01 subheading is for material used in a reverse osmosis application. You do not have such a material. Additionally, since your material is of a needlefelt construction, heading 5603 (nonwoven fabrics) is not applicable. The applicable subheading for the product will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, laminated fabrics. The rate of duty will be 14.8 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 212-466-5884 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division