CLA-2-59:RR:NC:TA:350
Ms. Genevieve M. Rafter Keddy
J.M. Customs Brokers
1200 Brunswick Avenue
Far Rockway, NY 11691
RE: The tariff classification of ink jet media canvas, for use in the production of banners, photographs and other decorative applications, from China.
Dear Ms. Keddy:
In your letter dated May 16, 2008, on behalf of Fibermark, West Springfield, MA, you requested a classification ruling.
The instant sample, as described in your correspondence, consists of a woven cotton fabric with a coating layer containing polyvinyl alcohol (PVA) and silicon dioxide. This coating is visible to the naked eye. The coating layer is basically a plastics substance consisting of polyvinyl alcohol with silicon dioxide believed to be a filler. The imported product is considered to be a textile fabric coated with a plastics substance. You write that after importation into the United States this material will be printed with various decorative designs for application in advertising, etc.
While you suggest that classification may be proper in either tariff subheading 5907.00.25 or 5907.00.35, this is not correct. Since those provisions apply to materials visibly coated with substances other than plastics, no further consideration can be given to either of those two provisions.
The applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, … of other than polyvinyl chloride or polyurethane, … of cotton. The rate of duty will be 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