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NY B89256

September 29, 1997

CLA-2-63:RR:NC:TA:352 B89256


TARIFF NO.: 6307.90.9989

Mr. Albert W. Emy
C & E Products, LLC
P.O. Box 6226
Louisville, KY 40206-0226

RE: The tariff classification of "Backsiders" from South Korea.

Dear Mr. Emy:

In your letter dated August 24, 1997, you requested a tariff classification ruling.

The sample submitted is a "Backsider". The article is made of two layers of woven textile fabric that are coated on the exterior side with PVC. On one side is an embroidered design and words. Attached onto the other side is a hook and loop fastener. The article is used by consumers to display a logo encircled around a variety of products such as the back adjustable strap of a baseball cap, back-pack straps, belts, shoelaces, luggage, etc.

The applicable subheading for the "Backsider" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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