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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport