CLA-2-39:OT:RR:NC:TA:350

Mr. Brad Allshouse
Techno Logic
525 Layton Drive
Coppell, TX 75019

RE: The tariff classification of a tarpaulin type material, from China.

Dear Mr. Allshouse:

In your letter dated November 6, 2012, you requested a tariff classification ruling.

The instant sample consists of a woven fabric composed of polyethylene plastic strips which measure not more than 5 mm in apparent width (i.e., 2.5 mm/10 x 10) , and, as such are considered to be of textile material for tariff purposes. This fabric has been visibly coated on both sides with a blue pigmented compact polyethylene plastics material. You state that this material will be imported as roll goods having widths ranging from 12 to 13 feet and 500 to 1,000 foot lengths. The following weight breakdown was provided:

Wt. of PE top coating: 20 g/m² Wt. of Substrate layer: 60 g/m² Wt. of PE Bottom layer: 20 g/m² Total Wt.: 100

The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, weighing not more than 1.492kg per square meter. The rate of duty is 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,

Thomas J. Russo
Director
National Commodity Specialist Division