The tariff classification of a plastics coated textile fabric for use in the scrapbook industry, from China.

NY K88996 September 24, 2004 CLA-2-59:RR:NC:TA:350 K88996 CATEGORY: Classification TARIFF NO.: 5903.90.1000 Mr. Hyojung Suk Avlyn Incorporated 325 West 38th Street, Suite 205 New York, NY 10018 RE: The tariff classification of a plastics coated textile fabric for use in the scrapbook industry, from China. Dear Mr. Suk: In your letter dated September 15, 2004, which was a follow up to an earlier request, where we asked for additional information, you requested a tariff classification ruling. The instant sample, as described in your correspondence, consists of a woven fabric composed of 100% cotton. This material has been printed with a whimsical design and, additionally, has been visibly coated on its other side with an acrylate adhesive, which is considered to be a plastics material. This adhesive has been protected with a paper release which is considered to be packing material for tariff purposes. You state that this material will be cut and shipped in 12" x 12" squares and put up 25 to a package. The applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … of cotton. The duty rate is 2.7 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division