The tariff classification of leno woven fiberglass drywall joint tape and fiberglass leno woven open-work fabric from China.

NY M82342 May 17, 2006 CLA-2-70:RR:NC:TA:352 M82342 CATEGORY: Classification TARIFF NO.: 7019.51.9010; 7019.59.4010; 7019.59.9010 Mr. Neil Bartel Alba Sales Company 6610 E. 49th Avenue Commerce City, CO 80022 RE: The tariff classification of leno woven fiberglass drywall joint tape and fiberglass leno woven open-work fabric from China. Dear Mr. Bartel: In your letter dated May 3, 2006 you requested a classification ruling. Three samples of woven fabric accompanied your request for a ruling. The first, designated as “Drywall Joint Tape”, is a leno woven fabric composes of 100% fiberglass. Weighing 75 g/m2, this open-work mesh tape will be imported in 5 centimeter widths. It has been coated with acrylic plastic which represents approximately 30% of the weight of this product. In addition, one side of the tape has been coated with a plastic adhesive. Your correspondence indicates that this fabric will be used to cover the seams in drywall and forms a matrix which provides support for drywall joint compound. Based on the relative value, quantity and function of the materials that form this item, it is the glass fiber that imparts this product with its essential character. The item designated as style “Fiberglass Fabric Natural” is a leno woven fabric composed of 100% fiberglass. Weighing 150 g/m2, this product will be imported in 96.5 centimeter widths. It has been coated on both sides with an application of white acrylic plastic which represents approximately 25% of the weight of the fabric. The plastic functions to stiffen and stabilize the fabric. Your correspondence indicates that this fabric will be used as a matrix to support synthetic stucco as part of a foam insulating system. Based on the value, quantity and function of the various materials that form this fabric, it is the fiberglass that imparts this product with its essential character. The item designated as “Fiberglass Fabric Red” is a leno woven fabric composed of 100% fiberglass. Weighing 150 g/m2, this product will be imported in 96.5 centimeter widths. It has been coated on both sides with an application of red acrylic plastic which represents approximately 25% of the weight of the fabric. The plastic coating functions to stiffen and stabilize the fabric. Your correspondence indicates that this fabric will be used as a matrix to support synthetic stucco as part of a foam insulating system. Based on the value, quantity and function of the various materials that form this fabric, it is the fiberglass that imparts this product with its essential character. The applicable subheading for the item designated as “Drywall Joint Tape” will be 7019.51.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, of a width not exceeding 30 centimeters, other, weighing 185 grams or less per square meter. The duty rate will be 6 percent ad valorem. The applicable subheading for the item designated as “Fiberglass Fabric Natural” will be 7019.59.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, other, not colored, other, weighing 185 grams or less per square meter. The duty rate will be 7.3 percent ad valorem. The applicable subheading for the item designated as “Fiberglass Fabric Red” will be 7019.59.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, other, colored, other, weighing 185 grams or less per square meter. The duty rate will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. All three fabrics including the “Drywall Joint Tape”, the “Fiberglass Fabric Natural” and the “Fiberglass Fabric Red” fall within textile category designation 622. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division