CLA-2-39:OT:RR:NC:N1:137
Dorry Flynn
BD Flynn Worldwide Customs Brokers & Freight Forwarders
5014 Doss Road
Austin, Texas 78734
RE: The tariff classification of polyvinyl chloride (PVC) liners from China
Dear Ms. Flynn:
In your letter dated April 4, 2020 you requested a tariff classification ruling on behalf of your client Contain Water Systems, Inc. A representative sample was provided and will be retained by this office.
Item 1 is referred to as PENNPLEX PP650. The product is identified as a Polyvinyl chloride (PVC) waterproof liner that will line the walls of industrial water tanks. The liners are used to prevent leakage from the tanks. The product consists of a polyethylene woven textile fabric coated on both sides with PVC. The weight of the material is 850 grams per square meter and the total thickness is 0.65 millimeters.
Item 2 is referred to as PENNPLEX PP700. The product is identified as a PVC waterproof liner that will line the walls of industrial water tanks. The liners are used to prevent leakage from the tanks. The product consists of a polyethylene woven textile fabric coated on both sides with PVC. The weight of the material is 880 grams per square meter and the total thickness is 0.65 millimeters.
You suggested classification in 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS). However, your product consists of plastic combined with textile materials. Products of this nature are more specifically provided for earlier in the chapter. Therefore classification in 3921.90.4090 is precluded.
The applicable subheading for PENNPLEX PP650 and PENNPLEX PP700, PVC liners, 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 general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.90.1950, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.90.1950, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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).
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division