CLA-2-59:RR:NC:TA:350 H81549
Ms. Susan Klingbeil
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of a woven fabric coated/laminated with a metallic powder in a plastics matrix (imitation lamé), from Taiwan.
Dear Ms. Klingbeil:
In your letter dated June 29, 2001, and subsequent e-mail of August 14, 2001, with additional manufacturing information, you requested a classification ruling.
The instant sample, identified as Julen, style #70036595, consists of a 65% polyester/35% cotton plain woven fabric (43 x 30 thr/cm) that weighs 110 grams per square meter. The additional information indicated that the metallic powder (colored aluminum) was mixed with a plastic resin then printed or coated on a carrier (usually paper). This "film" is then heat transferred to the fabric and bonded to the fabric by the resin of the mixture. Our laboratory analyzed the instant sample and was in basic agreement that one surface has been coated with a gold colored metallic powder in a plastics matrix (binder). The sample has the following composition by weight:
Wt. Of Fabric: 95%
Plastics matrix: 5%
The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.8 percent ad valorem.
This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division