CLA-2-59:RR:NC:TA:350 H81427
Ms. Kay McGaha
D.J. Powers Co., Inc.
1809 E Associates Lane
Charlotte, NC 28217
RE: The tariff classification of acrylic coated, woven textile blackout drapery lining material (Roc-Lon® Blackout), for use in Motel/Hotel furnishings, from either France or Germany.
Dear Ms. McGaha:
You requested a classification ruling in your initial letter dated May 9, 2001, on behalf of Rockland Industries, which was returned to you and later resubmitted on May 30, 2001 with more information.
Two representative samples were submitted (white in color) differing mainly in their respective weights (thicknesses). The product, Roc-lon®, is described in the literature as “Blackout” 3-pass and “Budget Blackout” 2-pass and identified on the samples as Textralon B/O F/R, and Budget B/O F/R, respectively. You described them in your correspondence as being of a “base cloth of 70% polyester/30% cotton construction and having a rubber like backing on the back with an acrylic coating and 100% cotton flocking.”
These drapery materials are available in a variety of colors and will be imported as roll goods having 54" (137 cm) widths. You indicate that similar materials are also available in 48" (122 cm), 54" (137 cm) and 110" (280 cm) widths. These materials, being used as drapery materials, according to your documentation, have the advantages of better light control, improved acoustical properties, holds up better after dry cleaning than other materials and resists cracking and peeling, etc.
It was noted, from observation, that there was a black colored layer between the textile surface or layer and a white layer on the other surface. Your letter made mention of a “rubber like” backing and cotton flocking, neither of which were apparent from the samples, thus the reason for sending the samples to the lab.
The New York Customs laboratory analyzed the two samples and found them to be constructed of woven base fabrics composed predominately of polyester man-made fibers. The samples are coated on one side with an acrylic polymer, both the white and black layers, which is a plastics material. The laboratory found traces of cotton flock on the outer plastic surfaces. However, the flock is not visible to the naked eye. In neither instance, does the plastics coating appear to be over 70 percent by weight of the total weight of either material.
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 duty rate will be 7.8 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