CLA-2-39:OT:RR:NC:TA:350
Mr. Rafael del Valle
Agora International Corporation
PMB 416 405 Ave Esmeralda, Suite 102
Guaynabo, PR 00969
RE: The tariff classification of three PVC coated textile fabrics, for use in front lit banners, etc., from China.
Dear Mr. Valle:
In your letter dated January 8, 2011, you requested a tariff classification ruling.
You supplied three representative samples from a previous request which were identified as styles B01-340, B01-440 and B01-450, respectively.
All three materials are similar in construction and composition. While your letter indicates that all three styles are of a warp knit construction, bench tests in this office reveal that they are in fact woven. This, however, will not affect the final classification of the merchandise. Specifically, the substrate layers are composed of woven polyester man-made fiber textile fabrics that have been laminated on both sides with a compact polyvinyl chloride plastics material. You provided the following weight specifications for these three materials:
Style B01-340 Style B01-440 Style B01-450
Wt. of PE: 60g/m² 60g/m² 50g/m²
Wt. of PVC: 280g/m² 380g/m² 400g/m²
Total Wt.: 340g/m² 440g/m² 450 g/m²
In an earlier correspondence, you suggested that classification is proper in tariff subheading 5903.10.1500; however, this is not correct.
Please be aware that tariff subheading 5903.10.1500 is very product specific with respect to what materials may be classified there. Specifically, it covers textile fabrics, of man-made fibers that are coated or laminated with PVC, particularly, those 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”. Additionally, it states that “these layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding”. The fabrics we have here under consideration do not meet that definition. In this case, the base fabrics, as explained above, are of a plain woven construction. Further, and noting that these materials are visibly and substantially coated/laminated on both sides with PVC plastic, classification is remanded to subheading 3921 by virtue of Chapter 59, note 2(a)(3) which reads: “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 n 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).”
Accordingly, the applicable subheading for all three materials, which will be imported as roll goods, will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of other than cellular plastics, combined with textile materials and weighing not more than 1.492 kg/m², 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.
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