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NY I84709




August 19, 2002

CLA-2-59:RR:NC:TA:350 I84709

CATEGORY: CLASSIFICATION

TARIFF NO.: 5901.90.4000

Mr. Donald G. Cook
Permalin Products
205 West 39th Street
New York, NY 10018

RE: The tariff classification of book binding material, for use in the reinforcement of book spines, from Korea.

Dear Mr. Cook:

In your letter dated July 17, 2002, you requested a tariff classification ruling. The supplier is IL-WOO Company, Ltd., Seoul, Korea.

The instant sample, as described in your letter, consists of an open weave cotton fabric that contains a relatively heavy coating/impregnating of a starch or amylaceous type substance which provides a stiffness to the material. Additionally, there is a PVA substance present which is a plastics material. However, the predominating coating/impregnating (stiffening) substance is the starch, itself.

Your correspondence states that the material is 80% cotton, 15% starch, 3% PVA and 2% other unspecified components, by weight, respectively, and will be imported having thread counts (threads per inch) of 24 x 20, 20 x 10, 28 x 24, 20 x 16 and 41 x 17, using either size 30 or 40 threads.

Since this material is actually used for reinforcement of spines of books and is of an open weave construction which is not generally suitable for book coverings, the applicable subheading for the material will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like, buckram, and similar stiffened textile fabrics, of other than man-made fibers. The rate of duty will be 4.2 percent ad valorem.

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 George Barth at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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