The tariff classification of rectangular textile/plastic pads for use in teaching children to spell, from China.

NY F85411 April 17, 2000 CLA-2-59:RR:NC:TA:350 F85411 CATEGORY: Classification TARIFF NO.: 5903.90.2000 Mr. Michael Foertsch C.H. Powell Company World Trade Center, Suite 2252 Baltimore, MD 21202 RE: The tariff classification of rectangular textile/plastic pads for use in teaching children to spell, from China. Dear Mr. Foertsch: In your letter dated March 31, 2000, on behalf of Handwriting Without Tears, you requested a classification ruling. You supplied a representative sample along with two folders containing literature concerning the products use. The instant sample consists of a rectangular pad composed of a nylon/polyester man-made fiber knit fabric that has been laminated on one side to a rather substantial layer of polypropylene foam plastic. While no weights were provided, the polypropylene plastic portion appears to be well over 70 percent by weight of the total weight of the material. This pad measures 11 x 8.5 inches, about ¼ inch thick, and contains a smiling face logo in the upper left hand corner. These pads are designed to teach children to spell. The happy face in the upper left hand corner orients the child to which side is the top vs a vs the bottom. The bottom has printed on it in black ink the legend “Handwriting Without TearsTM”. The knit fabric on the upper surface is designed to prevent what will be wooden letters from slipping off. The instant sample was informally weighed and was found to weigh approximately 457 g/m². You suggest 3926.10.000, which covers other plastic office or school supplies. Because of the composition and construction of the material, and being rectangular and not made up, heading 3926 is not applicable. The applicable subheading for the product will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate will be 1.7 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division