CLA-2-59:OT:RR:NC:N3:350
Ms. Monika Munro
Profreight Brokers Inc.
35A Brunswick Avenue
Edison, NJ 08817
RE: The tariff classification of four textile fabrics and one plastic sheet from Spain
Dear Mr. Dressler:
In your letter dated January 7, 2019, written on behalf of Recasens USA LLC, you requested a tariff classification ruling on five fabrics. Samples were provided for all fabrics and will be retained for filing and training purposes.
Style Recaflex is fabric which has been sandwiched between two layers of material. According to the information provided it will be imported on rolls 60 meters in length and is intended for use in awnings. According to Customs and Border Protection (CBP) laboratory analysis, the sample is a plain woven fabric wholly composed of polyester fibers which has been completely coated on both sides with compact polyvinyl chloride (PVC). The weight of the material is 627.1 g/m2.
Style Recacril Marine is a plain weave fabric. According to the information provided it will be imported on rolls 60 meters in length and is intended for use in the marine industry. According to CBP laboratory analysis, the sample is of plain woven construction and composed of acrylic staple yarns of different colors. The weight of the fabric is 292.5 g/m2.
The fabric is coated with a plastic material, however, it is not visible to the naked eye.
Style Recscreen is a yarn-coated woven fabric. According to the information provided it will be imported on rolls 25 meters in length and is intended for use on solar screens and awnings. According to CBP laboratory analysis, the sample is of other than plain, twill, or satin weave construction. The polyester yarns of the fabric have been coated with a polyvinyl chloride type plastic material. The yarns were coated before the fabric was constructed.
Style Recwater is a coated plain woven fabric. According to the information provided it will be imported on rolls 60 meters in length and is intended for use in the marine industry. According to CBP laboratory analysis, the sample is a plain weave fabric of acrylic fibers, coated on one side with a polyvinyl chloride (PVC) type plastic material. The fabric was coated after the weaving process.
Style Recsystem is a coated plain woven fabric. According to the information provided it will be imported on rolls 60 meters in length and is intended for use in the marine industry. According to CBP laboratory analysis, the sample is a dyed plain weave fabric composed of staple acrylic yarns and has been coated, covered, impregnated, or laminated with acrylate type plastic material. The weight of the fabric is 327.1 g/m2.
The plastic coatings in regards to Recscreen, Recwater and Recsystem are visible to the naked eye.
The applicable subheading for style Recaflex 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: Combined with textile materials and weighing not more than 1.492 kg/m2: Other: Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for style Recacril Marine will be 5512.29.0005, HTSUS, which provides for “Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 percent ad valorem.
The applicable subheading for style Recscreen will be 5903.10.2010, 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: Over 70 percent by weight of rubber or plastics: Fabrics, of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated. The duty rate will be Free.
The applicable subheading for style Recwater 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.
The applicable subheading for style Recsystem 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division