The tariff classification of a flocked fabric for use in the manufacture of window shades, etc., from Taiwan

N013398 July 17, 2007 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Mr. Thomas A. Penksa Wilson International Inc. 250 Cooper Avenue, Suite 102 P.O. Box 390 Tonawanda, NY 14150-0390 RE: The tariff classification of a flocked fabric for use in the manufacture of window shades, etc., from Taiwan Dear Mr. Penksa: In your letter dated June 19, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This letter is on behalf of Louver-Lite (Canada) Limited, St. Catharines, Ontario, Canada. The instant sample, identified as “Corduroy”, consists of a woven fabric that is composed of 100% polyester man-made fibers. This fabric has been emerized (brushed), dyed and embossed on one side to produce a corduroy effect, while the other side has been visibly coated with an acrylic flock. The applicable subheading for the material will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, … of man-made fibers. The duty rate will be Free. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division