CLA-2-35:RR:NC:2:237 E85385
Mr. Thom Morganti
J. T. Trading Corp.
1200 Main Street
Bridgeport, CT 06604
RE: The tariff classification of 505 Spray and Fix fabric adhesive from France, Italy and Spain.
Dear Mr. Morganti:
In your letter dated July 21, 1999, you requested a tariff classification ruling.
The product, designated 505 Spray and Fix, is described as a plastic-resin based adhesive, that will be imported in 250 ml and 500 ml size aerosol spray containers, weighting under 1 kilogram each. The adhesive is designed for bonding one fabric surface to another and is intended for use in home craft and industrial sewing applications.
The applicable subheading for the 505 Spray and Fix fabric adhesive will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The rate of duty will be 2.1 percent ad valorem. Effective January 1, 2000, the rate of duty will be 2.1 percent ad valorem. However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
9903.02.47 Products suitable for use as glues or adhesives (other than animal glue, including casein glue, but not including fish glue) put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg (provided for in subheading 3506.10.50).
Under this provision, the 505 Spray and Fix fabric adhesive from France classified under subheading 3506.10.5000, HTS, is subject to a 100 percent ad valorem rate of duty.
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 Frank Cantone at 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division