CLA-2-60:RR:NC:TA:352 L87892
James Kneale
OMNOVA Solutions Inc.
175 Ghent Road
Fairlawn, OH 44333
RE: The tariff classification of L54 Panorama and Wallaby Crystal White from Thailand
Dear Mr. Kneale:
In your letter dated September 27, 2005 you requested a tariff classification ruling of two products for sale in the coated fabrics and upholstery industries. The first product was L54 Panorama, also known as Spec. 1223, with your part number DI-008. The second product was Wallaby Crystal White, also known as Spec. 1243, with your part number OWAL5999. Two samples were submitted with your ruling request.
Your letter describes the L54 Panorama as a knit backing of 100% polyester fabric with a cellular coating of over 70% Polyvinyl chloride (PVC) by weight. The Wallaby Crystal White is described as a knit backing of 100% polyester fabric with a cellular coating over 70% PVC by weight. Both products will be imported in 54inch widths. Laboratory analysis of the knit backings determined they were both weft knit loop pile constructions.
Your letter suggests that the fabric is properly classified in heading 5903, HTSUS. Heading 5903, HTSUS, provides for the classification of “textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” The phrase “textile fabrics” in heading 5903, HTSUS, is defined in Chapter 59, Note 1. Chapter 59, Note 1 states that “except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.” Since the backing fabric is a knitted pile it is classified in heading 6001, HTSUS, and it is not a “textile fabric” for the purposes of Chapter 59 or heading 5903, HTSUS. Note 1(h) to Section XI states that this section does not cover: Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39.
In your letter and a subsequent follow up call to your office, you state your technical staff considers the textile backing is for reinforcing purposes only.
The applicable subheading for L54 Panorama and Wallaby Crystal White will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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