The tariff classification of a microfiber wiping cloth, for use in office, home, marine and automobile applications, from Korea.

N124455 October 21, 2010 CLA-2-56:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5602.10.9090 Mr. Keith Wegscheid Seasonal International, Inc. 1858 Star Batt Drive Rochester Hills, MI 48309 RE: The tariff classification of a microfiber wiping cloth, for use in office, home, marine and automobile applications, from Korea. Dear Mr. Wegscheid: In your letter dated September 20, 2010, you requested a tariff classification ruling. The instant sample, identified as a “Micro Magic-Ultimate Towel”, consists of a needleloom felt material that is composed of 100 percent polyamide man-made fibers (staple). The towel, which measures 15" x 24" (rectangular) was informally weighed and was found to weigh approximately 350 grams per square meter. The manufacturing process for this towel is described in your letter as follows: Staple fibers of polyamide are covered with polyester. (Yarn makers cut to 51 mm to make this staple fiber). Before reduction, which comes later, the fiber composition is 70% polyamide/30% polyester. The fibers are bonded mechanically with needle punching into a nonwoven construction. The polyester is then dissolved in a reduction process with a caustic soda (NaOH) which leaves only the polyamide material behind. The material is then fibrillized (divided) to 16 times. Finally , the material is then dyed and washed. (no impregnation or coating) Your contention that this cloth is properly classifiable in tariff subheading 5603 HTS which provides for nonwoven fabrics is not correct. This material, by definition is a needleloom felt of man-made fiber construction. In this regard, and as you specifically indicate in your correspondence, the fabric itself, is of staple fibers that have been bonded together by a needling operation having no other form of bonding. As such, this disqualifies the material from any further consideration in tariff heading 5603 by virtue of the pertinent Explanatory Notes in the tariff. Specifically, the respective note in heading 5602 reads as follows: needled webs of staple fibers in which the needling is complementary to other types of bonding and needled filament –based webs are regarded as nonwovens (heading 5603). In the instant case, we have a web of staple fibers that have been needlepunched having no other form of bonding. Therefore, no further consideration can be given to heading 5603. The applicable subheading for the product will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The rate of duty will be 10.6 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, Robert B. Swierupski Director National Commodity Specialist Division