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NY J80012




January 15, 2003

CLA-2-39:RR:NC:TA:350 J80012

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

Ms. Lydia Concepcion
Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068
New York, NY 10004

RE: The tariff classification of flocked plastic “velvet” material, from China.

Dear Ms. Concepcion:

In your letter dated January 3, 2003, on behalf of Variety Accessories Inc., you requested a tariff classification ruling.

The material, as illustrated by the submitted sample, consists of a thin sheet of compact plastic embossed with a diamond pattern on one side and the reverse or topside completely coated with textile flock. While the plastics portion is not identified, it is believed to be of an olefin type. The flock fibers are not known, but are believed to be man-made. Your letter indicates that this material is 70% plastic and 30% textile, by weight, and we presume that this material will be imported in rolls.

Since there is no woven or knit fabric present, heading 5903 is not a consideration as you say was suggested by one Customs port. Flock is a textile material, but not of a nonwoven textile fabric construction, as you believe, thus excluding heading 5603 from consideration.

The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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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