CLA-2-59:S:N:N6:350 801780

Ms. Julia E. Hartenfels William B. Skinner, Inc. Hemisphere Center, Route 1&9 South Newark, NJ 07114

RE: The tariff classification of a flocked, suede-like, fabric used as a wall covering material, from Germany.

Dear Ms. Hartenfels:

In your letter dated September 1, 1994, on behalf of Textile Technology Inc., Monmouth Junction, NJ, you requested a tariff classification ruling.

The instant sample, consists of a 100% cotton woven fabric base that has been completely coated on the top surface with a uniform layer of viscose rayon flock (27%) by using an acrylic adhesive (73%). You indicate that this material will be used and sold as a wall covering material. You did not furnish the size of the rolls.

The applicable subheading for the material will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated, or covered, of cotton. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely Jean F. Maguire Area Director New York Seaport