The tariff classification of two needleloom felt materials containing a thermoplastic treatment for use in upholstery decking, from Denmark.
Issued April 17, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5602.10.9090
Headings: 5602
Product description
The first item, the black colored sample, consists of a needleloom felt composed of a blend of 52% polypropylene and 48% polyester staple fibers, by weight. This material, which is stated to weigh 110g/m2, has been thermally bonded on both surfaces. This treatment has imparted a flagstone pattern to one surface while creating a smoother, less absorbent surface on the other side. This thermal bonding is considered complimentary to the principal method of construction which is the needling operation. The second material, the white colored sample, is a slightly similar material composed of a blend of 91% polypropylene and 9% polyester staple fibers, by weight. This material, which weighs 136g/m2, has also ben thermally bonded on one surface which has also created a flagstone pattern on such surface. We note, per a recent telephone conversation, that the end use of these two materials will be as upholstery decking in the furniture industry. Classification in subheading 9907.56.01, as you suggest, is ruled out due to U.S. Note 2 to Chapter 99 which excludes from classification therein, among other considerations, fabrics having a basis weight of anything other than 2.5oz/y2 (84.8g/m2).
CBP rationale
The applicable subheading for the two materials will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, .
Full text
NY B83907 April 17, 1997 CLA-2-56:RR:NC:TA:350 B83907 CATEGORY: Classification TARIFF NO.: 5602.10.9090 Ms. Susan McCabe The Hipage Company, Inc. P.O. Box 3158 Norfolk, VA 23514 RE: The tariff classification of two needleloom felt materials containing a thermoplastic treatment for use in upholstery decking, from Denmark. Dear Ms. McCabe: In your letter dated March 27, 1997, on behalf of Southtex, Greensboro, NC, you requested a tariff classification ruling. Two representative samples were submitted. The first item, the black colored sample, consists of a needleloom felt composed of a blend of 52% polypropylene and 48% polyester staple fibers, by weight. This material, which is stated to weigh 110g/m2, has been thermally bonded on both surfaces. This treatment has imparted a flagstone pattern to one surface while creating a smoother, less absorbent surface on the other side. This thermal bonding is considered complimentary to the principal method of construction which is the needling operation. The second material, the white colored sample, is a slightly similar material composed of a blend of 91% polypropylene and 9% polyester staple fibers, by weight. This material, which weighs 136g/m2, has also ben thermally bonded on one surface which has also created a flagstone pattern on such surface. We note, per a recent telephone conversation, that the end use of these two materials will be as upholstery decking in the furniture industry. Classification in subheading 9907.56.01, as you suggest, is ruled out due to U.S. Note 2 to Chapter 99 which excludes from classification therein, among other considerations, fabrics having a basis weight of anything other than 2.5oz/y2 (84.8g/m2). The applicable subheading for the two materials 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 rate of duty will be 11.9 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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