The tariff classification of two plastic laminated needleloom felt materials for use in the manufacture of protective covers and upholstered furniture, etc., from Taiwan.

NY B86971 July 24, 1997 CLA-2-39:RR:NC:TA:350 B86971 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. John C. Schott Schott International, Inc. P.O. Box 7152 Akron, OH 44306 RE: The tariff classification of two plastic laminated needleloom felt materials for use in the manufacture of protective covers and upholstered furniture, etc., from Taiwan. Dear Mr. Schott: In your letter dated June 25, 1997, and Faxes dated July 3rd and 14th, 1997, you requested a classification ruling. Two representative samples were submitted which were identified only as #1 and #2. The first item, identified as #1, consists of a needleloom felt composed of polyester man-made staple fibers. This felt is composed of a cross laid web which was later bonded together through a needlepunching operation. (this needlepunching makes this material a felt and not a nonwoven for tariff purposes). This felt has in turn, been laminated on one side to a compact polyvinyl chloride plastics material (metallic silver in color). The second item, identified as #2, consists of a needleloom felt which is similar in construction to sample #1. It has been laminated on one side to a compact Polyethylene Vinyl Acetate copolymer plastics material (PEVA). This PEVA portion has been embossed to suggest a woven effect. You provided the following technical weight specifications for the two materials: #1 Wt. of PVC: 7.75 oz/y2 Wt. of textile: 4.00 oz/y2 Total wt.: 11.75 oz/y2 #2 Wt. of PEVA: 4.00 oz/y2 Wt. of textile: 4.00 0z/y2 Total wt.: 8.00 oz/y2 Following Chapter, 56, note 3(a) in the tariff which reads in part "headings 5602 and 5603 do not ... cover: felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material ...". While the weight specifications provided in your letter were close for one of the materials, these figures were not verified by the New York Customs laboratory. The applicable subheading for the two materials, therefore, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, film, sheets, film, foil and strip, of plastics, ... combined with a single textile material, other, weighing not more than 1.492 kg/m2. The duty rate will be 5.3 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