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NY I86103




September 16, 2002

CLA-2-:RR:NC:TA:350 I86103

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.1000

Mr. Walter Scherer
Mitsubishi Imaging (MPM), Inc.
555 Theodore Fremde Avenue, Suite B300
Rye, NY 10580

RE: The tariff classification of ink jet media canvas, from Japan

Dear Mr. Scherer:

In your follow up letters dated September 9, 2002, August 19th and your initial inquiry of July 17th, returned for further information and sample, you requested a tariff classification ruling.

The product referred to as MITSUBISHI Ink-Jet IJ-GC-CA is of a woven cotton “canvas” used in place of paper for making inkjet media for digital printing to obtain a desired canvas look.

The product referred to as MITSUBISHI Ink-Jet IJ-GC-CA is of a woven cotton “canvas” used in place of paper as a print medium for ink jet printers to obtain a desired canvas look. Your initial inquiry did not include a sample of the canvas, but did furnish samples of ink jet paper and a data sheet listing the important ingredients, which your company also makes. Also included was an Article Information Sheet for the canvas. The information sheet just mentioned that the product is manufactured by coating an ink-acceptable layer onto a cotton fabric base and that the coating layer consisted of Synthetic Amorphous Silica and Polyvinyl Alcohol (these were far fewer ingredients than listed for the paper). No further data necessary for classification was given, nor was it indicated how the product would be shipped, whether in roll form or in cut and packaged standard sized “sheets.” Classification could fall under cotton fabrics of chapter 52, a narrow fabric of chapter 56 or a coated fabric of chapter 59.

It was further written that the cotton fabric was obtained from a U.S. producer, then shipped to Japan. You asked if there would be any duty consideration because of this.

Two stages take place before the fabric is shipped to Japan where the ink-acceptable coating is applied to the fabric. The cotton is woven in the United States. A domestic materials finisher then applies a white pigmented acrylic “latex” coating to the fabric, which is referred to as 901 Ultrasmooth Pre-Jet Canvas. It is this base material that is sent to Japan.

It was ascertained in a phone conversation with the supplier that the “latex” was only a descriptive term indicating a water based coating compound and that there was no rubber component present. This base or Pre-Jet canvas material would by itself be classifiable under subheading 5903.90.10 as a plastic coated textile fabric. The base coat is in a sufficient amount to be seen with the naked eye other than by change of color.

Although no sample of the finished ready to use inkjet canvas was available, from various phone conversations and noting that the final coating layer is basically a plastics substance (polyvinyl alcohol with silica believed to be a filler), the end product would be considered to be a textile fabric coated with a plastics substance.

Regarding the use the American produced base material no duty reduction considerations can be given. This is spelled out in the HTS Chapter 98 Special Classifications Provisions, Subchapter II, Articles Exported and Returned, Advanced or Improved Abroad, which, in pertinent parts, reads: U.S. Notes

2. (a) Except as provided in paragraph (b), any product of the United States which is returned after having been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of products of the United States, shall be treated for the purposes of this Act as a foreign article, and if subject to a duty which is wholly or partly ad valorem, shall be dutiable, except as otherwise prescribed in this part, on its full value determined in accordance with section 402 of the Tariff Act of 1930, as amended. If such product or such article is dutiable at a rate dependent upon its value, the value for the purpose of determining the rate shall be its full value under the said section 402. (Emphasis added).

(b) No article (except a textile article, apparel article, or petroleum, or any product derived from petroleum, provided for in heading 2709 or 2710) may be treated as a foreign article, or as subject to duty, if—
the article is—
assembled or processed in whole of fabric components that are a product of the United States, or , processed in whole of ingredients (other than water) that are a product of the United States, in a beneficiary country; and
neither the fabricated components, materials or ingredients, after exportation from the United States, nor the article itself, before importation into the United States, enters the commerce of any foreign country other than a beneficiary country.

As used in this paragraph, the term “beneficiary country” means a country listed in general note 7(a).

The U.S. produced material will be part of the dutiable value at full value plus the costs incurred sending to goods to the Japanese factory.

The applicable subheading for the finished inkjet canvas, whether in rolls or packages of cut sheets, will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of cotton. The rate of duty will be 3.2 percent ad valorem.

There are no textile restraints on this product.

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 212-637-3044.

Sincerely,

Robert B. Swierupski
Director,

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