The tariff classification of a needleloom felt material, for use in the textile wearing apparel industry, particularly for linings in coats and collars, from Italy.

NY H88900 March 6, 2002 CLA-2-56:RR:NC:TA:350 H88900 CATEGORY: Classification TARIFF NO.: 5602.10.9090 Ms. Ellen R. Schwartz T.H. Weiss Inc. 440 McClellan Highway E. Boston, MA 02128 RE: The tariff classification of a needleloom felt material, for use in the textile wearing apparel industry, particularly for linings in coats and collars, from Italy. Dear Ms. Schwartz: In your letter dated February 26, 2002, and manufacturer’s Fax of March 5, 2002, on behalf of Rovagnati Vincenzo SPA, Mariano Comense, Italy, the manufacturer, you requested a tariff classification ruling. The instant sample, a relatively thin material with a given weight of 80 g/m², is stated by the manufacturer to be produced in a two step process as follows: first the fibers are carded in a carding machine and then needled in a needling machine. Your original letter mentioned “viscose” fibers and a “nonwoven” construction, however, based on the appearance of the material as well as the fabric manufacturing method furnished by the manufacturer, the good is of a needleloom construction composed of polyester staple fibers. 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 duty rate will be 11 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division