The tariff classification of a nonwoven fabric, for use in the manufacture of footwear, from Taiwan.

NY K88615 October 18, 2004 CLA-2-56:RR:NC:TA:350 K88615 CATEGORY: Classification TARIFF NO.: 5603.94.9090 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of a nonwoven fabric, for use in the manufacture of footwear, from Taiwan. Dear Mr. Pellegrini: In your letter dated October 5, 2004, on behalf of Elan-Polo, Inc., you requested a tariff classification ruling. Your sample is being returned as requested. The instant sample, as described in your letter, consists of a nonwoven fabric composed of polyester man-made staple fibers. This material contains a thin latex coating on one side which you identify as the “Street Side.” While the coating on this side provides a smoother surface, the fibrous nature of that side has not been lost. It is presumed that this material will be imported as piece goods. This material weighs 225 grams per square meter. The applicable subheading for the material will be 5603.94.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, … weighing more than 150 g/m², of staple fibers. The rate of duty will be Free. 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, National Commodity Specialist Division