United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 HQ Rulings > HQ 965124 - HQ 965203 > HQ 965134

Previous Ruling Next Ruling
HQ 965134




July 9, 2002

CLA-2 RR: CR:TE 965134 ttd

CATEGORY: CLASSIFICATION

TARIFF NO: 5906.91.2000; 5907.00.1500

Port Director
U.S. Customs Service
1901 Cross Beam Drive
Charlotte, NC 28217

RE: Application for Further Review of Protest No. 1512-01-100007; Classification of Mouse Pad Rolls; HQ 965139 Incorporated by Reference

Dear Sir or Madam:

This is a decision on the application for further review of Protest Number 1512-01-100007, timely filed by C.V. International, Inc. on behalf of Central Ceramic Supply, regarding the tariff classification of "Mouse Pad Rolls" from Taiwan. The AFR challenges the liquidation of one entry of "mouse pad material," liquidated on October 20, 2000, which was classified under subheading 4008.11.5000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

The merchandise at issue is described as "Mouse Pad Rolls" (mousepad material) consisting of a layer of foamed or cellular black neoprene rubber with a tight or compact circular (jersey) white polyester knit fabric, approximately 1 millimeter thick laminated to the top or upper surface of the rubber. Each roll is 40 inches wide and 1192 inches long. After importation, the material will be die cut to various shapes and sizes and the fabric surfaces will be decorated with dye sublimation printing.

We note that a sample was not provided with this protest nor was the thickness of the material indicated. However, a sample was provided with a companion AFR (1512-01-100028), also filed on behalf of Central Ceramic. For the purposes of this AFR, we assume that the sample from AFR 1512-01-100028 is representative of the merchandise of this protest. Based on the total weight of the subject shipment at entry, we also assume the subject material to be approximately 5 millimeters (mm) thick.

We further note that AFR 1512-01-100028 was submitted on April 25, 2001, involving both "3 mm" and "5 mm" mousepad material at this same port. In view of our presumption that the subject AFR covers the same "5 mm" merchandise of AFR 1512-01-100028, we are returning AFR 1512-01-100007 for action by the port in accordance with that decision. We are therefore incorporating by reference the reasoning and legal analysis employed in HQ 965139 (copy enclosed), addressing our position on the classification of the subject mousepad material.

Accordingly, based on the assumption that the subject mousepad material is "5 mm" in thickness, the merchandise under consideration is properly classified in subheading 5907.00.1500, HTSUSA, which provides for "Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Laminated fabrics specified in note 9 to section XI: Of man-made fibers: Other. The applicable general column one duty rate is 9.6 percent ad valorem. The textile restraint category is 229.

The protest should be denied in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with this decision must be accomplished prior to mailing the decision.

Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel, and to the general public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act and other public access channels.

Sincerely,

John E. Elkins, Chief
Textiles Classification Branch

Previous Ruling Next Ruling

See also: