CLA-2-59:S:N:N6:350 805339

Mr. Bryan R. Johnson
Johnson Bookbinding Supply Company
32 Trimountain Avenue
P.O. Box 280
South Range, MI 49963

RE: The tariff classification of various paper-backed bookbinding fabrics from Japan.

Dear Mr. Johnson:

In your letter dated December 12, 1994, you requested a tariff classification ruling.

Your submitted a packet of swatches (approximately 94 in all) that represent the fabrics that you intend to import. These materials are generally woven from various textile yarns and encompass a variety of weaves as well. All the cloths are backed with a permanently affixed paper and, as you indicate, will be used as bookbinding materials.

The merchandise presented here is not too dissimilar to that which was the subject of a previous NY ruling: 833276 of January 30, 1989. You mention in your present letter that you are having some difficulty with the Japanese Department of Customs which suggested that you classify these materials for export using a tariff number other than that which we have captioned in the heading of this letter. We wish to emphasize with respect to the classification of these type of materials, Chapter 59, note 3 which reads "for the purposes of heading 5905..., the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). While the instant materials may not actually be used as wall coverings, the pertinent headnotes state only that these materials be suitable for such use, which in the instant case, applies to the materials that you have before us for consideration.

We, therefore, again, deem that the applicable subheading for the instant merchandise is 5905.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile wall coverings, backed with permanently affixed paper. The rate of duty will be Free.

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.


Jean F. Maguire
Area Director
New York Seaport