The tariff classification of three flocked “blackout liner” materials, for use in the manufacture of draperies, from Australia.

NY G88375 March 27, 2001 CLA-2-59:RR:NC:TA:350 G88375 CATEGORY: Classification TARIFF NO.: 5907.00.6000; 5907.00.8090 Ms. Kay McGaha D.J. Powers Co., Inc. 1809 E. Associates Lane Charlotte, NC 28217 RE: The tariff classification of three flocked “blackout liner” materials, for use in the manufacture of draperies, from Australia. Dear Ms. McGaha: In your letter dated March 12, 2001, and subsequent Faxes of March 21st and 22nd, 2001, you requested a classification ruling. You submitted three representative woven samples, a pink, an ivory and a yellow colored cloth. The pink sample, a cloth of woven construction, is composed of a 65%polyester/35% rayon man-made fiber blend. The base cloth of the woven ivory colored cloth is 100% cotton and the yellow fabric, also of 100% cotton, is of a woven jacquard construction. All three materials, according to your Fax, have been lightly coated on one surface with a white pigmented acrylic polymer (an adhesive) over a black film layer. This black film layer, according to your correspondence, is to help block out any external light. Specifically, you state that the acrylic polymer is “air-rated” which in fact, is applied to the cloths by a scrap coat or doctor blade method. This adhesive coating has been applied in a “3 pass” operation (i.e., applied 3 times), which in turn, has been lightly flocked with what you state are 100% rayon man-made fibers. These fibers, while lightly applied, are in sufficient amount to be visible to the naked eye and impart a suede-like appearance to the surface. These materials, according to the literature, provide good insulating qualities for use in hotel draperies, etc., because of their heat reflective and insulating qualities. According to the green hang tags on the respective samples, these cloths will be imported in 137-cm widths and 2-meter lengths. The applicable subheading for the pink cloth will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of man-made fibers. The duty rate will be 1.7 percent ad valorem. The applicable subheading for the yellow and ivory cloths will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of vegetable fibers other than cotton. The duty rate will be 1.7 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division