The tariff classification of needleloom felt sheets, for use in handicraft kits, from China.

NY K89150 September 1, 2004 CLA-2-56:RR:NC:TA:350 K89150 CATEGORY: Classification TARIFF NO.: 5602.10.9090 Mr. Sam Yi E. besler and Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of needleloom felt sheets, for use in handicraft kits, from China. Dear Mr. Yi: In your letter dated August 25, 2004, on behalf of Fibre Craft Material Corporation, Niles, IL, you requested a tariff classification ruling. You supplied a package containing ten needleloom-felt materials, which are composed of 100% acrylic man-made fibers. These sheets are rectangular in configuration and measure approximately 9 x 12 inches. You supplied correspondence that indicates that the sheets are manufactured with a mechanical entanglement (needling) and weigh 120 grams per square meter. While you also indicate that the individual sheets are laminated, such is not the case. It is further stated that beyond the mechanical entanglement to form the sheets, no other binding subastance(s) are used. After importation, these sheets are designed to be cut to size and shape, for use with various handicrafts. The applicable subheading for the product 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 10.6 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division