CLA-2-59:RR:NC:TA:350 K83539

Ms. Yolanda S. Massey
Michaels
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a flocked textile fabric, from China.

Dear Ms. Massey:

In your letter dated February 20, 2004, you requested a tariff classification ruling.

The instant sample, identified as style #9065, consists of a narrow woven fabric having wires incorporated lengthwise along its hemmed edges. This fabric measures about 2½" wide and contains a flocked textile surface, on top of which is silver “metallic” glitter in the form of a snowflake pattern. The material is stated to be composed of 95% nylon man-made fibers and 5% metallic, by weight, respectively. While it will not affect the final classification of this merchandise, this “glitter” portion is made of metallized polyester film which is considered to be a plastics material. The applicable subheading for the material will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, of man-made fibers. The duty rate is Free. 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