Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Chesire Road
Sunbury, OH 43074
RE: The tariff classification of CM Cialux fabric, a textile fabric laminated to paper, for use in the manufacture of book covers, from Italy
Dear Mr. McCullough:
In your letter received on September 23, 2009, you requested a tariff classification ruling.
The instant samples, as described in your correspondence, consist of woven fabrics composed of 100% rayon man-made fibers that have been laminated on one surface with a paper. The paper is not a release paper that would prevent an adhesive layer from sticking to anything. The representative samples appear to differ mainly in color.
Your letter indicates this material is used in high end bookbinding applications in bookcasing machines. You indicate the textile fabric is coated with an amylaceous (starch) before it is laminated to the paper backing. Also, the paper remains attached to the bookbinding fabric when it is used in the bookcasing machines.
You propose classification in subheading 5901.10.1000, which covers in relevant part “Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like.” A sample of this material was analyzed by the Customs laboratory and found to contain an acrylic binder and no amylaceous substance. Based on this analysis, the material is not classifiable in heading 5901. Similar merchandise has been ruled on in HQ H027187 dated March 19, 2009.
The applicable subheading for the CM Cialux fabric will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Laminated fabrics; fabrics specified in note 9 to section XI: Of man-made fibers: Other." The rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Robert B. Swierupski
National Commodity Specialist Division