CLA-2-59: RR: NC: TA: 350 I84197

Mr. Steve Carr
Carr Textile Corporation
243 Wolfner Drive
Fenton, MO 63026

RE: The tariff classification of a cotton buckram fabric, for use in sweatbands for baseball caps and other apparel accessories, from Taiwan.

Dear Mr. Carr:

In your letter dated July 12. 2002, you requested a tariff classification ruling.

The instant sample, as described in your letter, is a buckram fabric. It consists of a lightweight open textile fabric of plain woven construction that is white in color. You indicated in a recent telephone conversation with this office that the fabric has been impregnated with a starch that imparts a noticeable stiffness to the fabric. The following technical specifications were also provided in your correspondence:

Trade Name: Buckram Blend: 100% cotton Fabric is bleached: 44 x 40 Thread count in inches 2.6 ounces per square yard 24 singles in the warp and 24 singles in the fill Fabric is not napped 48 inch finished width

The applicable subheading for the material will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics coated with gum or amylaceous substances, of kind used for the outer covers of books or the like. The rate of duty will be 4.2 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 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division