CLA-2 CO:R:C:T 956364 SK
Joseph G. Witthohn
tis USA
35 Meadow Street
Manchester, NH 103103
RE: Classification of vinyl coated textile fabrics (Tarpaulin
Materials); Semperit Industrial Products, Inc. v. United States,
Slip Op. 94-100 (Order June 14, 1994, amended order June 30,
1994).
Dear Mr. Witthohn:
This is in response to your letter of April 28, 1994, in
which you request Customs to set forth the proper classification
for coated tarpaulin material imported from the Czech Republic.
FACTS:
The material in question consists of two polyvinyl chloride
(PVC) tarpaulin materials, each made of woven polyester fabrics
that have been completely encased on both sides with a PVC
plastic.
ISSUE:
What is the classification of the subject materials?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
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Classification of these types of products has historically
been dependent on the percentage of the total weight of the
combined PVC coated man-made material that is plastics.
Subheading 3921.90.1100, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides for plastics combined with
man-made textile fibers where the plastics form over 70 percent
of the total weight of the product. Subheading 3921.90.1500,
HTSUSA, provides for plastics combined with man-made textile
fibers where the plastics form 70 percent or less of the total
weight of the product. The question to be resolved in each
instance is whether or not the product was composed of over 70
percent by weight of plastics.
A change in this analysis, however, was delineated by the
court in Semperit Industrial Products, Inc. v. United States,
Slip Op. 94-100 (Order June 14, 1994, amended order June 30,
1994). In Semperit, the court considered the language of
subheading 4010.91.15, HTSUSA, which reads, "[W]ith textile
components in which man-made fibers predominate by weight over
any other single textile fiber... ." The court concluded that a
product must contain more than one textile fiber and that man-made fibers must be superior in weight for a product to be
classifiable under such provision. Thus, the interpretation of
the aforementioned subheading and other subheadings containing
the same language, including subheading 3921.90, HTSUSA, is, by
operation of law, changed.
In light of such change, we have considered your request for
a reconsideration of New York Ruling Letter 890966, dated
November 22, 1993, as a request for a new ruling. In our
consideration we noted that the subject products you import are
composed of a woven textile fabric, of a single polyester man-made fiber, that has been completely encased or covered on both
sides with compact PVC plastic. We have concluded that the above
cited court case is applicable to the subject products.
Accordingly, we have also concluded that subheading 3921.90.1500,
HTSUSA, under which your products were previously classified, is,
by operation of law, no longer applicable thereto.
HOLDING:
Woven textile fabric composed of a single polyester man-made
fiber encased or covered on both sides with compact PVC plastic
is classifiable under subheading 3921.90.1950, HTSUSA, which
provides for, "[O]ther plates sheets, film, foil and strip, of
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plastics: other: combined with textile materials and weighing not
more than 1.492 kilograms per square meter: other... other...,"
dutiable at a rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division