N245387 N2 Ruling Active

The tariff classification of non-woven carbon-polyester fiber fabric from Japan.

Issued September 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6815.10.0000

Headings: 6815

Product description

You provided descriptive literature, photocopies and samples for our review. Part #25007081 Felt Charcoal, Cush consists of non-woven activated carbon fibers needle-punched together with polyester fibers. The square shaped fabric measures 13 in. x 11.8 in. It is designed for assembly into the front cushions of vehicle seats to adsorb odor and gas emissions. The carbon fiber imparts the essential character of the fabric. Part #55005273 Felt Charcoal, Cush consists of non-woven activated carbon fibers needle-punched together with polyester fibers. The pentagon shaped fabric measures 14.6 in. x 12.8 in. and has an off centered 1.2 in. x 1.2 cut-out hole. It is designed for assembly into the front cushions of vehicle seats to adsorb odor and gas emissions. The carbon fiber imparts the essential character of the fabric. You propose a classification under subheading 3307.49.0000, HTSUS, which provides for other preparations for perfuming or deodorizing rooms. However, chapter 33 note 3 requires that products in heading 3307, HTSUS, be put up in packing for retail sale. Therefore, your product must be classified elsewhere in the tariff. The Explanatory Notes (EN) of the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. EN 68.15 (2) is pertinent to your product and provides for carbon fibers and articles of carbon fibers.

Full text

N245387 September 13, 2013 CLA-2-68:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 6815.10.0000 Ms. Yoko McGowan TS Tech USA Corporation 8400 East Broad Street Reynoldsburg, Ohio 43 1717 Pennsylvania Ave. N.W., Suite 500 Washington, DC 20006 RE: The tariff classification of non-woven carbon-polyester fiber fabric from Japan. Dear Ms. McGowan: In your letter dated August 6, 2013 you requested a tariff classification ruling. You provided descriptive literature, photocopies and samples for our review. Part #25007081 Felt Charcoal, Cush consists of non-woven activated carbon fibers needle-punched together with polyester fibers. The square shaped fabric measures 13 in. x 11.8 in. It is designed for assembly into the front cushions of vehicle seats to adsorb odor and gas emissions. The carbon fiber imparts the essential character of the fabric. Part #55005273 Felt Charcoal, Cush consists of non-woven activated carbon fibers needle-punched together with polyester fibers. The pentagon shaped fabric measures 14.6 in. x 12.8 in. and has an off centered 1.2 in. x 1.2 cut-out hole. It is designed for assembly into the front cushions of vehicle seats to adsorb odor and gas emissions. The carbon fiber imparts the essential character of the fabric. You propose a classification under subheading 3307.49.0000, HTSUS, which provides for other preparations for perfuming or deodorizing rooms. However, chapter 33 note 3 requires that products in heading 3307, HTSUS, be put up in packing for retail sale. Therefore, your product must be classified elsewhere in the tariff. The Explanatory Notes (EN) of the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. EN 68.15 (2) is pertinent to your product and provides for carbon fibers and articles of carbon fibers. The applicable subheading for Part #25007081 Felt Charcoal, Cush and Part #55005273 Felt Charcoal, Cush non-woven carbon-polyester fiber fabrics will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Non-electrical articles of graphite or other carbon. The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov. 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 Frank Cantone at (646) 733-3038. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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