CLA-2-39:RR:NC:TA:350 D85950
Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583
RE: The tariff classification of tarpaulin type material of a
textile knit construction covered on both sides with a PVC
plastics material, from Korea.
Dear Mr. Stewart:
In your letter dated December 3, 1998, on behalf of DBA
Value Vinyls, Arlington, TX, you requested a tariff
classification ruling.
You submitted a representative sample which was identified
as Pattern #ERD1362/73. This material consists of a textile base
fabric being of a warp and weft inserted warp knit construction.
The inserted yarns, having a 9 x 9 count, are of 500 denier
grouped filament polyester man-made fibers. This fabric is
covered on both sides with a compact polyvinyl chloride plastics
material. A sticker on the instant sample indicates the material
weighs 13 oz/ydý (440 g/mý). You do not furnish any specific
textile vis a vis plastic components weights. All future
requests should include these figures.
Your correspondence indicates that this material has various
end uses including such things as manufacture into banners, pool
covers, gym mats, rainwear, body bags, spa liners and truck
covers, etc.
You suggest classification in subheading 3921.90.1100 which
provides for other plates, sheets, film, foil and strip, of
plastics, other than cellular, combined with textile materials
and weighing not more than 1.492 kg/mý, products with textile
components in which man-made fibers predominate by weight over
and other single textile fiber, over 70 percent by weight of
plastics. However, following a 1994 Customs Court Case, i.e.,
Semperit Products vs the United States, it was dictated that
there must be at least two or more fiber types to make a
comparison of which "predominates by weight". Since there is
only one fiber type present, the tariff classification defaults
to "other".
Accordingly, the applicable subheading for the product will
be 3921.90.1950, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, other than cellular, combined with a single
textile material, other, and weighing not more than 1.492 kg/mý.
The rate of duty will be 5.3 percent ad valorem. Effective
January 1, 1999, the duty rate will remain 5.3 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 George
Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division