CLA-2-59:RR:NC:TA:350 L83188

Ms. Hope Sirekis
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305-1386

RE: The tariff classification of woven window shade material, made from PVC coated polyester man-made fiber yarns. The country of origin is Taiwan.

Dear Ms. Sirekis:

In your letter dated February 26, 2005, on behalf of Louver-Lite (Canada), Limited, you requested a tariff classification ruling.

The instant sample, identified as "PVC Screen Material," consists of a slightly open mesh fabric, constructed from polyvinyl chloride plastic coated yarns, that have been woven into a basket weave construction. Your letter indicates that the yarns, themselves, are of polyester man-made fibers. This material will be imported as piece goods having 200 cm widths and weighs 460 g/m². The following weight breakdown was supplied:

PVC: 70% Polyester: 30%

The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division