CLA-2-56:RR:NC:TA:350 K89834
Ms. Amanda McClain
Jo-Ann Stores
5555 Darrow Road
Hudson, OH 44236
RE: The tariff classification of a nonwoven/PVC table cloth material, from China.
Dear Ms. McClain:
In your letter dated September 2, 2004, which was a follow-up to your earlier inquiry where we requested additional information, you requested a tariff classification ruling.
You mention two styles which are both similar in construction and composition. The two styles are 7491871 (two-toned stripe) and 7492119 (gingham fish patch).
Both materials consist of needle-punched nonwoven fabrics (filament) that have been laminated on one side with a compact polyvinyl chloride plastics material. This plastics portion has been dyed and embossed to provide a woven effect. You indicate that the material is 70% PVC/30% polyester man-made fibers, by weight. This material will be imported as roll goods having 10-yard lengths. The instant sample was informally weighed and was found to weigh approximately 170 grams per square meter.
While you suggest classification in tariff subheading 5903.10.2090, this is not correct. That subheading mandates that the textile portion of the material be of either a woven or knit construction. Such is not the case here. Your material is of a nonwoven construction.
The applicable subheading for the material will be 5603.14.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², … laminated fabrics. The rate of duty will be Free.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division