CLA-2-39:OT:RR:NC:N2:119
Heather Fust
Stafford Textiles Limited
1 Eva Road, Suite 101
Toronto, Ontario M9C 4Z5
Canada
RE: The tariff classification of tarpaulin material from China
Dear Ms. Fust:
In your letter, dated September 20, 2017, you requested a tariff classification ruling on behalf your client, Stafford Textiles Limited. A representative sample was included with your request and was destroyed upon examination.
The item under consideration, identified as item STL-47, is a polyester woven fabric that is heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastic. Based on the information provided, the coated fabric weighs 19 ounces per square yard with the polyester accounting for approximately 22-23 percent of the weight (4.25 oz/sq.yd) and the PVC for 77-78 percent of the weight (14.75 oz/sq.yd). Imported in bulk form, this product will be used to manufacture tarpaulins.
In your letter you suggest classification under subheading 5407.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fabrics specified in Note 9 to Section XI. Note 9 states that “The 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. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.” Since the yarns in the submitted sample are interlaced and not superimposed on each other, the requested classification under subheading 5407.30 would be incorrect.
Also, the submitted sample has been visibly coated on both sides of the woven base fabric. Chapter 59, Note 2(a)(3) states that 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).” Therefore, this product is not a textile fabric of Section XI, HTSUS.
The applicable subheading for the tarpaulin material will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492kg/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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division