CLA-2-59:S:N:N3H:350 867231
Mr. Wayne A. Kurzen
Bronces Gifer, U.S.A.
4221 Pleasant Valley Rd., Suite 128-281
Virginia Beach, VA 23464
RE: The tariff classification of "Pelmet" window cornice
material, from Spain.
Dear Mr. Kurzen:
In your letter dated August 29, 1991, which was received by
this office September 20, 1991, you requested a tariff
classification ruling.
The instant sample, identified in your letter as "Pelmet"
window cornice material, consists of a thin but firm flexible
plastic sheet which has been coated on one side with a pressure
sensitive adhesive. This adhesive has been covered with a
protective release paper. This plastic sheet has been laminated
on the other side with a brushed knit textile fabric which will
become the female or "loop" side of a "velcro" type fastening
surface. We note that neither the component weights nor the
identity of the type of plastic or textile fibers was furnished
with your inquiry. The plastic, appears to be other than a PVC or
polyurethane and the textile fabric is a man-made fiber
construction. You indicate that this material, when the paper is
removed, will be used to attach fabric used in draperies.
The applicable subheading for material, if over 70 percent by
weight of the plastic component, will be 5903.90.2000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
textile fabrics impregnated, coated, covered or laminated with
plastics, of man-made fibers, over 70 percent by weight of
plastics. The rate of duty will be 4.2 percent ad valorem. If
not over 70 percent by weight of the plastic portion,
classification would fall in item 5903.90.2500, HTS, with duty at
the rate of 8.5 percent ad valorem.
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