The tariff classification of an adhesive backed textile fabric, for use as an art material as well as other decorative uses, from Hong Kong.

NY J88033 August 29, 2003 CLA-2-59:RR:NC:TA:350 J88033 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Maurice Cecil American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of an adhesive backed textile fabric, for use as an art material as well as other decorative uses, from Hong Kong. Dear Mr. Cecil: In your letter dated August 12, 2002, on behalf of Delta Technical Coatings, you requested a tariff classification ruling. The instant sample, identified as “Fabricraft”, consists of a woven fabric composed of a 60% polyester man-made fiber/40% cotton blend. This material has been printed on one side with a colorful polka dot type design and coated on the other side with a plastics type contact adhesive which is visible to the naked eye. This plastics portion does not appear to be over 70 percent by weight of the total weight of the material. A protective release paper covers the adhesive coating and will be discarded after use. This material will be imported in sheets measuring 18" x 42" and will be put up in rolls measuring 18" x 2" in diameter. You write that this material will be used for such things as attaching to picture frames and other decorative uses, etc. You provided the following technical specifications for the adhesive coating substance: Butyl Acrylate: 30% 2_Ethylhexyl Acrylate: 15% Propenic Sacid: 2% Potassium Hyposulphide: 1% Emulsifier: 2% Water: 50% The applicable subheading for the product will be 5903.90.2500 Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The duty rate will be 7.6 percent ad valorem. This 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