CLA-2-39:RR:NC:TA:350 C88649
Ms. Susan R. McCabe
The Hipage Company
227 E. Plume Street
Norfolk, VA 23514
RE: The tariff classification of a PVC coated textile fabric for use in the
manufacture of truck covers (tarpaulin type material), from Korea.
Dear Ms. McCabe:
In your letter dated May 21, 1998, on behalf of BondCote, Dublin, VA, you
requested a tariff classification ruling.
The instant sample, style SC1817, consists of a woven polyester man-made
fiber fabric (1100*1330 Dtex, 18/17 count) that has been coated on both sides
with a compact polyvinyl chloride plastics material. You state that this
material weighs 630 grams per square meter with the PVC portion accounting for
72% and the polyester man-made fiber portion 28%, by weight, respectively.
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