CLA-2-59:RR:NC:TA:350 F89043
Mr. Ian Wheatley
Textile Services of Northern Ireland Limited
Greystone Road, Antrim, Co.
Antrim, Northern Ireland BT41 2SJ
RE: The tariff classification of a book covering cloth, from the United Kingdom.
Dear Mr. Wheatley:
In your letter dated June 13, 2000, you requested a classification ruling.
The instant sample, identified in your correspondence as style Baltex 2000 – Art. 705, (Ne 30/30, OE Carded, 68 x 68, 116 g/m² /62") consists of a loomstate woven cloth composed of 100% cotton which is procured from either Estonia or Lithuania. This cloth is later shipped to Northern Ireland for a dyeing and finishing operation. Once dyed and finished, the material is sent on to Northern England where, according to your letter, your customer then coats the dyed and finished cloth using his own processing capabilities prior to shipment to the United States in roll form. This operation results in the back or under surface to be noticeably filled or coated with a pigmented starch and clay combination. Finally, an acrylic coating has been applied to the top surface or “face” of the fabric. This face is smoother and the color used to dye the material is more intense in the shade. However, the acrylic, per se, is not visible to the naked eye, thus the fabric is not considered coated with plastic for tariff purposes.
The end use of this product is in the manufacture of book covers, photo album covers and presentation binders.
We note that there would not be any textile restraints for this material, if a product of Estonia or Lithuania. Also, there would not be any restraints from England where the goods were finally exported to the United States.
The applicable subheading for the product will be 5901.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; … of other than man-made fibers. The duty rate will be 4.3 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 George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division