CLA-2-39:OT:RR:NC:N3:350
Sapphira V. Stamps
Value Vinyls, Inc.
301 E. Trinity Blvd.
Grand Prairie, TX 75050
United States
RE: The tariff classification of four PVC-coated textile fabrics from China
Dear Ms. Stamps:
In your letter dated August 16, 2018 you requested a tariff classification ruling. Samples of each item were provided to this office, and submitted to the Customs and Border Protection (CBP) laboratory for analysis.
Pattern #MWS07, Trade Name Baffle Mesh 7 [white] is a dip coated open-work warp knit mesh fabric with weft insertions, covered on both sides with a plastic material. In your letter you state that this product will be used in the manufacture of baffles, to maintain the structure of inflatable bounce houses. CBP laboratory analysis indicates that the weight of the polyvinyl chloride (PVC) coating is 147.0 g/m2 and the weight of the polyester knit fabric is 102.1 g/m2, for a total weight of 249.1 g/m2. Analysis also gives the relative weights as 59% PVC and 41% polyester. The polyester fabric was coated with PVC after the fabric was constructed.
Pattern #MWS08, Trade Name Cross Court Dip Coated Mesh 8 [black], is a dip coated open-work warp knit mesh fabric with weft insertions, covered on both sides with a plastic material. In your letter you state that this product will be used in the manufacture of protective windscreens. CBP lab analysis indicates that the weight of the PVC coating is 169.9 g/m2 and the weight of the polyester knit fabric is 100.6 g/m2, for a total weight of 270.5 g/m2. Analysis also gives the relative weights as 62.8% PVC and 37.2% polyester. The polyester fabric was coated with PVC after the fabric was constructed.
Pattern #MWSFS09, Trade Name Dip Coated Flat Mesh 9 [orange], is a dip coated open-work warp knit mesh fabric with weft insertions, coated on both sides with a plastic material. In your letter you state that this product will be used in the manufacture of safety barriers. CBP lab analysis indicates that the weight of the PVC coating is 177.3 g/m2 and the weight of the polyester knit fabric is 103.2 g/m2, for a total weight of 280.5 g/m2. Analysis also gives the relative weights as 63.2% PVC and 36.8% polyester. The polyester fabric was coated with PVC after the fabric was constructed.
Pattern #MXMSPL10, Trade Name Spa Liner Extruded Mesh 10 [black], is an open mesh woven fabric, constructed of yarns coated with a plastic material. In your letter you state that this product will be used in the manufacture of spa liners. CBP lab analysis indicates that the relative weights of the materials are 68.5% PVC and 31.5% polyester. The total weight of the woven fabric is 321.6 g/m2. The product is constructed of yarns that were coated prior to the weaving process.
For all four fabrics, you state that after coating the knit fabrics or weaving the coated yarns, the products were heat set to provide dimensional stability. You also state that the products will be imported in rolls of up to 126 inches in width, in lengths ranging from 100 to 2000 yards.
Note 9 to Section XI states “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.”
Note 2(a)(3) to Chapter 59 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).”
Note 2(b) to Chapter 59 states that heading 5903 applies to “Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.”
In your letter, you suggest that these coated fabrics be classified under subheading 5903.10.1500, HTSUS, as fabrics specified in Note 9 to Section XI which have been coated with PVC. However, none of the underlying fabrics meet the definition outlined in Note 9. Also, the first three fabrics listed in this ruling are excluded from classification in Chapter 59 by virtue of Note 2(a)(3) above.
The applicable subheading for Patterns MWS07, MWS08 and MWSFS09 will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Pattern MXMSPL10 will be 5903.10.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Other. The rate of duty will be 7.5 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5903.10.2500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5903.10.2500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time.
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 Maribeth Dunajski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division