CLA-2-39:RR:NC:TA:350 C86259
Mr. Steve Kim
Westpeak International Corporation
P.O. Box 2125
Huntington Beach, CA 92647
RE: The tariff classification of a polyvinyl chloride plastic coated textile fabric (Tarpaulin material), from either China or Korea.
Dear Mr. Kim:
In your letters dated March 9th and 31st, 1998, you requested a tariff classification ruling. The instant sample, identified as FLEX-1000 (PVC Tarpaulin) consists of a man-made polyester warp knit fabric with 1,000 denier high tenacity warp and weft inserted yarns that form a 16 x 16 to the inch grid. Both sides of the material have been covered or laminated with a compact, white translucent polyvinyl chloride plastics material. Your letter indicates that this material will be shipped in 100 yard roll lengths having 36-72 inch widths. This material will not contain any hems or grommets according to your correspondence
You provided the following technical specifications for these two materials:
Wt. of Fabric: 152 g/m2 (18%)
Wt. of PVC: 698 g/m2 (82%) Total wt.: 850 g/m2 (100%)
The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492 kg/m2. The rate of duty will be 5.3 percent ad valorem.
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 George Barth at 212-466-5884
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division