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NY 884235

April 21, 1993

CLA-2-:S:N:N6:350 884235


TARIFF NO.: 3926.90.9590; 5903.20.2000; 5903.20.2500; 5905.00.9000;

Ms. Anamaria Spiceley
Strategy Group
444 Brickell Aveoue, Suite 820
Miami, FL 33131

RE: The tariff classification of four types of acoustical panel material, from France.

Dear Ms. Spiceley:

In your letter dated March 10, 1993, on behalf of the French manufacturer TEXAA, you requested a tariff classification ruling.

Your letter mentions four products that you intend to import and they are labeled as follows: Vibrasto, Abso, Stereo and Aeria. In a recent telephone conversation with National Import Specialists Joan Mazzola and George Barth, it was stated that qualities Vibrasto, Abso and Aeria are to be imported in bulk or piece goods form and only cut to size and fitted with hardware after importation. Quality Stereo will be imported as a made up panel.

The first item, Vibrasto, is an acoustical wall covering material. It consists of a urethane foam backing impregnated with non-flammable mineral elements. The urethane is a plastics substance. A knit textile fabric is glued to the surface. The non-flammable fabric is CLEVYL, a man-made fiber derived from PVC, a product of Rhone Poulenc. The material comes in four thicknesses from 5mm to 20mm and is based on the thickness of the foam. The submitted sample is 10mm thick. The literature contains a color chart of 16 colors for the textile fabric.

The weight of the fabric is given as 350g/sq. mtr.. The glue (it is not indicated if this figure is the applied weight or the finished dry weight) is given as 100g/sq. mtr.. The approximate weight of the foam, in four thicknesses, is given as 400, 800, 1,200 and 1,600g/sq. mtr. for the respective 5, 10, 15 and 20mm thicknesses.

We consider Vibrasto to be principally a textile wall covering material with acoustical properties.

The second item, Abaso, intended for use as vertical acoustical blinds. The submitted sample is 13cm wide and 5mm thick. The product is composed of the same non-flammable urethane foam and PVC knit fabric, which
comes in eight colors. The knit fabrics, however, are in more of a rectangular mesh configuration than that found in Vibrasto. The foam layer in this product is sandwiched between two layers of the knit fabric. The classification is predicated on the weight relationship of the textile to the plastic. If over 70% by weight of plastic, the rate of duty would be 4.2 percent ad valorem and if not over 70X by weight of the plastic, the rate would be 8.5 percent ad valorem. The weight of the fabric used in Abso is given as 320g/sq. mtr. per side for a total fabric weight of 640g/sq. mtr. Only the thickest material may qualify for the lower rate of duty, but this would depend on actual tested weights at the time of importation.

The third item, Aeria, will be used to make various acoustical panels, 1.5 meters wide, that can be suspended from the wall or ceiling. It is of the same components and square mesh knit fabric as found in "Abso". However, it appears from the literature that there is fabric only on one surface, but the Fabric will face out and it is noted that the material is available in a variety of colors. The fabric is more than mere reinforcement for the plastic. The same classification principle applies to this quality is it does to "Abso". HTS 5903.20.20 or 5903.20.25, depending on the weight relationship of the plastic to the textile. In your phone conversation, you also requested the classification of just the knit fabric that was part of the "Aeria" packet. The open mesh knit of man-made fibers will come in rolls, which are assumed to be more than 30cm wide.

The fourth and final sample, Stereo, is the name for acoustic pick-off panels. The made up panels, 118cm on a side and 8.5cm thick are composed of a ridged micro porous melamine foam in an aluminum frame. The face and edges of the panels are covered with the same knit fabric of Aeria, in a choice of 34 colors. The textile is not permanently affixed to the panel. Because the textile is not glued to the plastic and that the melamine foam is of much greater weight and value than the textile, also because of the acoustic properties of the foam, this product is considered a plastic article classifiable under 3926.90.9590.

The applicable subheading for Vibrasto, will be 5905.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile wall coverings, not backed with permanently affixed paper. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for Abso, will be 5903.20.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty is 8.5 percent ad valorem.

The applicable subheading for Aeria, will be 5903.20.2000, HTS, if over 70 percent by weight of the plastic and 5903.20.2500, HTS, if not over 70 percent by weight of the plastic. The duty rates are 4.2 and 8.5 percent ad valorem, respectively. Noting the recent phone conversation where you requested the classification of only the knit fabric portion of this item if imported separately, the classification would be 6002.43.0010, HTS, with duty of 14 percent ad valorem.

The applicable subheading for Stereo, will be 3926.90.9590, HTS, which provides for other articles of plastic, other, other. The duty rate is 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents riled at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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