CLA-2-39:S:N:N3H:350 863821
Ms. Vicki Mullings
Intertrans Corporation
5021 Statesman Drive
Irving, TX 75063
RE: The tariff classification of five coated fabrics from
France.
Dear Ms. Mullings:
In your letter dated May 28, 1991, on behalf of Serge
Ferrari, you requested a tariff classification ruling.
Five representative samples were submitted. The first item,
identified as Sample 332, consists of a woven polyester fabric
(small open meshes) that has been coated on both sides with a
compact PVC plastics material. Your correspondence indicates
that the fabric weighs 330 grams per square meter (Textile
46%/PVC 54%). The second item, Sample 905, consists of a woven
fabric of polyester man-made fibers that has also been coated on
both sides with a PVC plastic. It weighs 900 grams per square
meter (Textile 27%/PVC 73%). The third item, Sample 78, is
similar in construction to Sample 332, except the PVC is
cellular. Total weight is 330g (Textile 46%/PVC 54%).The fourth
item, Sample 86, is also similar in construction to Sample 332,
having a compact PVC coating on both sides. Total weight is 330g
(Textile 46%/PVC 54%). The fifth and final item, Sample 92 is
similar in construction to Sample 332, except the open meshes are
much smaller and less apparent. Total weight is 350g (Textile
46%/PVC 54%).
The applicable subheading for sample 905 will be
3921.90.1100, 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, over 70 percent by weight of
plastics. The rate of duty will be 4.2 percent ad valorem.
Samples 332, 86 and 92 fall in item 3921.90.1500, HTS, with duty
of 8.5 percent ad valorem. Sample 78 is classifiable in item
3921.12.1500, HTS, which provides for other plates, sheets, film,
foil and strip, of plastics, cellular, of polymers of vinyl
chloride, combined with textile materials, 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 is 8.5 percent ad valorem.
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