CLA-2-59:OT:RR:NC:TA:350
Ms. Nichole Angellette Allen
VF Imagewear, Inc.
545 Marriott Drive, Suite 200
Nashville, TN 37214
RE: The tariff classification of a reflective tape, for use on garments, from Korea.
Dear Ms. Allen:
In your letter which was originally received August 20, 2009, you requested a tariff classification ruling.
The instant sample, which you identify as “Hi Viz” tape, consists of a narrow woven fabric measuring 2-inches wide that is composed of polyester man-made fibers. This fabric has been visibly coated on one side with a matrix of aluminum powder and glass beads which are applied to the material with a urethane binder. The reflective component (a blend of glass beads and aluminum) is considered to be a coating substance other than that of a plastic and imparts the essential character to the material. After importation, this material will be applied to garments which require high visibility to promote the safety of the wearer.
The applicable subheading for the product, which we presume will be imported as roll goods, will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated or covered, not laminated, of man-made fibers. The duty rate is Free.
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