CLA-2-39:RR:NC:TA:350
Mr. Ronald B. Nissenbaum
Humphrys Textile Products
5744 Woodland Avenue
Philadelphia, PA 19143
RE: The tariff classification of a PVC coated textile fabric, for use in the manufacture of wind and privacy screens, for use on fences, tennis courts and athletic filelds, etc., from Thailand.
Dear Mr. Nissenbaum:
In your letter dated April 26, 2007, you requested a tariff classification ruling. The manufacturer is Hanwha Chemical, Thailand.
The instant sample is a fabric of stitch-bonded warp knit construction which does not meet the definition of a fabric defined in Section XI, note 9, i.e., consisting of layers of parallel textile yarns superimposed on each other at acute or right angles, … and bonded at the intersections by thermal bonding or adhesive. This material, which is composed of 100% polyester man-made fibers, has been visibly and substantially coated on both sides with a compact polyvinyl chloride plastics material. You provided the following technical specifications for this material:
Wt. of textile: 108 g/m² (39%)
Wt. of PVC: 172 g/m² (61%)
Total Wt.: 280 g/m²
While you suggest that classification is proper in tariff subheading 5903.10.1500, this is not correct. This heading covers textile fabrics, of man-made fibers that are coated or laminated with PVC, specifically, fabrics specified in note 9 to section XI. That note states that such woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. This fabric does not meet that definition. In this case, the base fabric, as explained above, is of an actual warp knit construction which is classifiable on its own in chapter 60. Subheading 5903.10.1500 does not apply to your fabric.
Further, Chapter 59, note 2(a)(3) reads as follows: “Heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … other than products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39).”
The applicable subheading for the material, therefore, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². 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