CLA-2-59:RR:NC:TA:350 J89510
Ms. Donna Graham
LBS
1801 Thompson Avenue
P.O. Box 1413
Des Moines, IA 50305-1413
RE: The tariff classification of a paper laminated textile fabric, for use in the outer covers of books, from Germany.
Dear Ms. Graham:
In your letter dated September 26, 2003, on behalf of Library Binding Service, Des Moines, IA, you requested a tariff classification ruling. The seller is Eratex, Herford, Germany.
The instant sample, as described in your correspondence, consists of a woven fabric composed of rayon man-made fibers that has been laminated on one surface with a layer of paper. You provided the following technical specifications for this material which will be imported as roll goods:
Backing paper: 40 g/m²
Total weight: 150 -170 g/m²
Thickness: 0.22 - 0.28 mm
Roll length: 100 linear meters
You suggest that classification is proper in tariff subheading 5901.10.2000, which provides for “textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like…”. However, noting that the textile fabric is, in fact, laminated with a paper, not coated with a gum or amylaceous substance, precludes consideration in subheading 5901.
The applicable subheading for the material will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, ..., laminated fabrics, of man-made fibers. The duty rate will be 8.8 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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division