CLA-2-59:RR:NC:TA:350 E80915
Mr. Paul S. Zompa
CoverLuxe Inc.
100 Founders Drive
Woonsocket, RI 02895
RE: The tariff classification of two textile fabrics of a kind used for covering books and stationary items, from Korea.
Dear Mr. Zompa:
In your letter dated April 9, 1999 and Fax of April 23rd, you requested a tariff classification ruling. The supplier is Dongbang Present Corporation, Seoul, Korea.
Two representative samples were submitted which you identified as “A Art Cloth” and “B Royal Cloth”, respectively.
The first item, “A”, consists of a woven cotton cloth (30's) that has been lightly, but substantially coated on one surface with an aqueous coating. This coating substance was explained in your recent Fax to be nitrocellulose which, as used herein, is not considered to be a plastics substance of Chapter 39 for tariff purposes. As a recognized substance used in making book coverings, it is considered akin to similarly employed gums and amylaceous substances that are so used.
The second item, “B”, is similar in construction to sample “A”. It consists of a woven cotton cloth (40's) that has also been lightly, but substantially coated on one surface with this same aqueous nitrocellulose solution.
Both of these materials, which will be imported as roll goods, are classifiable in subheading 5901.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics coated with gum or amylaceous substances, of kind used for the outer covers of books or the like. The rate of duty will be 4.4 percent ad valorem.
This merchandise falls within textile category 229. However, as a product of Korea, there are presently no textile restraints for this merchandise.
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