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NY 851835

CLA-2-59:S:N:N3H:350 851835


TARIFF NO.: 5911.10.2000

Mr. Donald A. Daniels
Vice President, Screen Products
Riso, Inc.
300 Rosewood Dr. - Suite 210
Danvers, MA 01923

RE: The tariff classification of textile material for screen-process printing, from Japan.

Dear Mr. Daniels:

In your letter dated April 18, 1990, you requested a tariff classification ruling.

You submitted three different samples and related literature. The product, RISO SCREEN MASTER, is used to make "silk screens" or stencils for screen printing. The material is composed of a woven polyester fabric that has been laminated on one side with either a saran plastic film (S Type) or a polyester plastic film (P Type). The fabric is woven in four different mesh sizes; 70, 100, 135 and 200 and will come in 20 meter rolls of three widths of 30, 45 and 60 cm. Also furnished is a pack of 20 cut sheets measuring 9 1/16 x 11 7/16 inches. You give the following make-up of each type.

Materials 70 S 100S

S Type Polyester screen 19 g/m2 20 g/m2
Saran film 12 g/m2 12 g/m2
Vinyl acetate resins 7 g/m2 8 g/m2

135P 200P

P Type Polyester screen 27 g/m2 41 g/m2
Polyester film 3 g/m2 3 g/m2
Polyurethane resins 2 g/m2 2 g/m2

The saran and polyester films allow for different types of printing ink and master maker machines. The screen or stencil making process relies on the thermal properties of the plastic film. Drawn designs using a carbon-containing writing implement is placed against the plastic film and exposed to heat (light). This causes minute holes (which will allow ink to pass when printing) to form in the film in a pattern matching the original design.

You had received a ruling on this material in a letter dated March 10, 1987 classifying the product as a plastic laminated textile material. This was under our former tariff which did not actually end till December 31, 1988. You are now asking for classification consideration as bolting cloth under the Harmonized Tariff number of 5911.20.10. Customs' position is that this provision is only for the woven fabric itself and does not encompass such fabric that has been further manufactured, processed or enhanced, such as in the case with your material. However, the tariff language has changed sufficiently to cover such a material, as your Screen Master, under products for Technical Use.

The applicable subheading for all of the qualities, rolls or cut sheets, of the Riso Screen Master material will be 5911.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics... combined with plastic... for other technical uses. This provision is not subject to textile restraints. The duty rate will be 7.5 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed 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

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