The tariff classification of two polishing pads, for use in the polishing of various glass products, from Japan.

N213181 May 9, 2012 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5911.90.0080 Mr. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of two polishing pads, for use in the polishing of various glass products, from Japan. Dear Mr. Cheung: In your letter dated April 6, 2012, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles FPK650-SD and FPK650-SD (3-1S), respectively. Both of these materials are of a needleloom felt construction and, according to your literature, will be imported in either half moon configurations or round ones. Specifically, you state that the circular pads will be imported in either 820, 1,340 or 1,380 mm diameters while the half moon pads will be imported in a 1,704 mm diameter with a 460 mm half moon hole cut from the center. The composition of these felt pads is stated to be 55% Polyethylene Terephthalate textile fiber (”PET”) and 45% Polyurethane resin. Additionally, these pads contain a thin support layer composed of a polypropylene plastic film which contains a pressure sensitive adhesive that is protected by a disposable release paper. The only slight difference between these two pads is that style FPK650-SD (3-1S) has been embossed via the application of heat and pressure that has been applied using an embossing template. After importation, these pads via the adhesive, are ready for placement over the various machines and/or apparatus on which they will be used. These pads will be used to polish certain glass items such as lenses, prisms, and aircraft windows, etc. The applicable subheading for the products will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products, and articles for technical use. The rate of duty will be 3.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division