CLA-2-59:OT:RR:NC:TA:350
Mr. Alan Goggins
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of cotton inkjet canvas media, from China.
Dear Mr. Goggins:
In your letter dated March 18, 2009, on behalf of the New York Graphic Society (NYGS) you requested a tariff classification ruling.
The product referred to as “Aqueous Inkjet Canvas”, consists of a woven cotton fabric that has been visibly coated on one side with an acrylic resin (polymethyl acrylate), talc, calcium tricarbonate, and silicon dioxide. You write that this material is used in place of paper as a print medium for inkjet printers to allow digital printing to obtain a canvas look. Two representative samples were submitted which depict the item before any printing is performed (imported condition) and another that was printed on after importation which demonstrates how the coating impacts the printing process.
The applicable subheading for the product will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … of cotton. The duty rate is 2.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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