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NY 867231


October 3, 1991

CLA-2-59:S:N:N3H:350 867231

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2000; 5903.90.2500

Mr. Wayne A. Kurzen
Bronces Gifer, U.S.A.
4221 Pleasant Valley Rd., Suite 128-281
Virginia Beach, VA 23464

RE: The tariff classification of "Pelmet" window cornice material, from Spain.

Dear Mr. Kurzen:

In your letter dated August 29, 1991, which was received by this office September 20, 1991, you requested a tariff classification ruling.

The instant sample, identified in your letter as "Pelmet" window cornice material, consists of a thin but firm flexible plastic sheet which has been coated on one side with a pressure sensitive adhesive. This adhesive has been covered with a protective release paper. This plastic sheet has been laminated on the other side with a brushed knit textile fabric which will become the female or "loop" side of a "velcro" type fastening surface. We note that neither the component weights nor the identity of the type of plastic or textile fibers was furnished with your inquiry. The plastic, appears to be other than a PVC or polyurethane and the textile fabric is a man-made fiber construction. You indicate that this material, when the paper is removed, will be used to attach fabric used in draperies.

The applicable subheading for material, if over 70 percent by weight of the plastic component, will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem. If not over 70 percent by weight of the plastic portion, classification would fall in item 5903.90.2500, HTS, with duty at the rate of 8.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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