The tariff classification of a felt pad from South Korea

N349132
June 10, 2025
CLA-2-63:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891; 9903.01.25
Mr. Hyunwook Choi Daehan Solution 30, Namdong-daero 369beon-gil, Namdong-gu, Incheon 21629 South Korea RE: The tariff classification of a felt pad from South Korea Dear Mr. Choi: In your letter dated May 18, 2025, you requested a tariff classification ruling for a felt pad. A sample of the product was provided to this office and will be retained for training purposes. The sample, SKU #WE68CA13013A, described as an “Acoustic PET Pad” is a felt pad intended to absorb sound and tailored to fit the mounting location within carpet assemblies of an automobile. The pad is composed wholly of polyester staple fibers. The rectangular pad, measuring 13 inches in length by 4 inches in width by ½ inch in depth, has rounded corners. You state the pads are packaged in a 120-count box. The rounded corners on the pad meet the definition of “made up” according to the terms of Note 7(a) to Section XI of the Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for the “Acoustic PET Pad” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 6307.90.9891, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division