HQ 965134

## July 9, 2002

# CLA-2 RR: CR:TE 965134 ttd

CATEGORY: Classification

TARIFF NO: 5906.91.2000; 5907.00.1500

Port Director

U.S. Customs Service

1901 Cross Beam Drive

Charlotte, NC 28217

RE: Application for Further Review of Protest No. 1512-01-100007;
Classification of Mouse Pad Rolls; HQ 965139 Incorporated by Reference

Dear Sir or Madam:

This is a decision on the application for further review of Protest
Number 1512-01-100007, timely filed by C.V. International, Inc. on
behalf of Central Ceramic Supply, regarding the tariff classification of
\"Mouse Pad Rolls\" from Taiwan. The AFR challenges the liquidation of
one entry of \"mouse pad material,\" liquidated on October 20, 2000,
which was classified under subheading 4008.11.5000 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

The merchandise at issue is described as \"Mouse Pad Rolls\" (mousepad
material) consisting of a layer of foamed or cellular black neoprene
rubber with a tight or compact circular (jersey) white polyester knit
fabric, approximately 1 millimeter thick laminated to the top or upper
surface of the rubber. Each roll is 40 inches wide and 1192 inches long.
After importation, the material will be die cut to various shapes and
sizes and the fabric surfaces will be decorated with dye sublimation
printing.

We note that a sample was not provided with this protest nor was the
thickness of the material indicated. However, a sample was provided with
a companion AFR (1512-01-100028), also filed on behalf of Central
Ceramic. For the purposes of this AFR, we assume that the sample from
AFR 1512-01-100028 is representative of the merchandise of this protest.
Based on the total weight of the subject shipment at entry, we also
assume the subject material to be approximately 5 millimeters (mm)
thick.

We further note that AFR 1512-01-100028 was submitted on April 25, 2001,
involving both \"3 mm\" and \"5 mm\" mousepad material at this same
port. In view of our presumption that the subject AFR covers the same
\"5 mm\" merchandise of AFR 1512-01-100028, we are returning AFR
1512-01-100007 for action by the port in accordance with that decision.
We are therefore incorporating by reference the reasoning and legal
analysis employed in HQ 965139 (copy enclosed), addressing our position
on the classification of the subject mousepad material.

Accordingly, based on the assumption that the subject mousepad material
is \"5 mm\" in thickness, the merchandise under consideration is
properly classified in subheading 5907.00.1500, HTSUSA, which provides
for \"Textile fabrics otherwise impregnated, coated or covered; painted
canvas being theatrical scenery, studio back-cloths or the like:
Laminated fabrics specified in note 9 to section XI: Of man-made fibers:
Other. The applicable general column one duty rate is 9.6 percent *ad
valorem*. The textile restraint category is 229.

The protest should be denied in full. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive,
dated August 4, 1993, a copy of this decision attached to Customs Form
19, Notice of Action, should be provided by your office to the
protestant no later than 60 days from the date of this decision. Any
reliquidation of the entry or entries in accordance with this decision
must be accomplished prior to mailing the decision.

Sixty days from the date of this decision the Office of Regulations and
Rulings will take steps to make this decision available to Customs
personnel, and to the general public on the Customs Home Page on the
World Wide Web at www.customs.gov, by means of the Freedom of
Information Act and other public access channels.

Sincerely,

John E. Elkins, Chief

Textiles Classification Branch

Enclosure