The tariff classification of nonwoven cooking oil filter cones and fabric for manufacture into same. The fabric is of Taiwan and the cones are manufactured in China from such fabric.

NY D85467 December 14, 1998 CLA-2-59:RR:NC:TA:350 D85467 CATEGORY: Classification TARIFF NO.: 5911.40.0000; 6307.90.9989 Mr. Gregg Hunsanger FiberMark, Inc. 340 Mill Street Rochester, MI 48307 RE: The tariff classification of nonwoven cooking oil filter cones and fabric for manufacture into same. The fabric is of Taiwan and the cones are manufactured in China from such fabric. Dear Mr. Hunsanger: In your letter dated November 30, 1998, you requested a tariff classification ruling. We note per a recent telephone conversation with your office that the fabric is of Taiwan origin and the cones are manufactured in China from such fabric. You submitted representative samples of the completed filters as well as the fabric from which they are made. The material of these filters is of rayon man-made fiber nonwoven construction containing an acrylic binder. Though, not given, the rayon appears to be of staple length fibers. The weight of the material was given as 48 g/mý. The completed cones, measuring 10 inches on the side, are constructed by folding a semi-circular piece on itself and sewing the edges. The cones are used in restaurants where used cooking oil is funneled through the cone where debris particles are captured, thus permitting reuse of the filtered oil. Your letter indicates that if this material is imported as roll goods, it will be imported in widths of 9« to 36 inches and lengths of 800 to 850 yards. You mention tariff classification number 5911.90.0080, which is for textile articles for technical use. The 5911 heading is for textile articles that, in general, are used in conjunction with machines. This cone is used only with a funnel and not a machine and, therefore, is not considered an article for technical use. The applicable subheading for the product if imported as roll goods will be 5911.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for straining cloth of a kind used in oil presses or the like. The rate of duty will be 11 percent ad valorem. If imported as finished cones, the applicable subheading will be 6307.90.9989, HTS, which provides for ... other made up articles ... The duty rate is 7 percent ad valorem. There are no textile restraints for this merchandise from either Taiwan or China. 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, Robert B. Swierupski Director, National Commodity Specialist Division