CLA-2-39:S:N:N6:350 889588
Mr. Phil Busch
Value Vinyls
645 St. Charles Court
Arlington, TX 76013
RE: The tariff classification of two vinyl coated textile fabrics (tarpaulin
materials), from Korea. The manufacturer is Korea Tarpaulin Inc., Seoul,
Korea.
Dear Mr. Busch:
In your letter dated August 20, 1993, you requested a classification
ruling.
Two different samples were submitted. They both consist of woven
polyester substrate fabrics that have been coated/laminated on both sides
with a compact PVC plastics material. You provided the following
specifications for the two materials:
A) Pattern KT1861 (18 x 17 count by 1000 x 1300 denier polyester), weight 18
ounces per square yard.
B) Pattern KT2261 (16 x 16 count x 1500 denier polyester), weight 22 ounces
per square yard.
You faxed us additional information that for item A the PVC weight is
12.69 ounces per square yard and the base fabric weight is 5.31 ounces per
square yard. For item B you indicated that the PVC weight is 15.64 ounces
per square yard and the base fabric weight is 6.36 ounces per square yard.
You also stated that the material will be imported in 61 inch wide rolls and
that there is a weight tolerance of plus 1 ounce, minus 0. Both qualities
will be imported in a variety of colors and this material will be used to
make tarpaulins, truck covers and the like.
The weight figures that you furnished would indicate that both materials
would be over 70 percent by weight of the plastic component. However, when
the two qualities were analyzed by the United States Customs Laboratory, the
component weights with their respective percentages were given as follows:
Pattern KT 2261 Pattern KT 1861
Ounces per square yard 22.5 19.5
Grams per square meter 763.7 661.0
Composition by weight: 68.3% PVC 69.7% PVC
31.7% Polyester 30.3% Polyester
The applicable subheading for the two materials will be, therefore,
3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which
provides for other plates, sheets, film, foil and strip, of plastics,
combined with textile materials and weighing not more than 1.492kg per square
meter, products with textile components in which man-made fibers predominate
by weight over any other single textile fiber, not over 70 percent by weight
of plastics. The duty rate will be 8.5 percent ad valorem.
This merchandise falls within textile category designation 229. Based
upon international textile trade agreements, products of Korea are subject to
quota and the requirement of a visa.
The designated textile and apparel category may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection at
your local Customs office.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport