CLA-2-39:RR:NC:TA:350 G87913
Ms. Sherri Desjardins
Emery Worldwide
1555 W. 23rd Street
Box 610715
Dallas, TX 75261
RE: The tariff classification of three PVC laminated narrow textile fabrics and one woven webbing material, for use in the manufacture of tractor-trailer cover components, from either Germany, Poland or Belgium.
Dear Ms. Desjadins:
In your letter dated February 7, 2001, on behalf of Transport Service America, you requested a classification ruling. You submitted four representative samples along with some descriptive literature.
The first three materials, identified as styles 2010240, 26480200 and 26480100, all consist of narrow woven polyester base fabrics having widths of approximately 24mm, 48mm and 48mm, respectively. These three fabrics have been laminated on both sides with a compact polyvinyl chloride plastics material. You state that style 2010240 will be imported in 50 meter lengths and that styles 26480200 and 2648010 will be imported in 100 meter rolls. These materials will be used for making handles for tractor-trailer covers. You provided the following weight specifications for two of the three materials in what is believed to be linear meters):
26480200 26480100
Wt. Of Polyester: 49-50 g/m Wt. Of Polyester: 49-50 g/m
Wt. Of PVC: 28-29 g/m Wt. Of PVC: 28-29 g/m
Total Wt.: 77-79 g/m Total Wt.: 77-79 g/m
Bench tests indicate that style 2010240 weighs over 1,500 grams per square meter while the other two styles weigh below that figure.
The fourth and final item, style 21020000, consists of a woven polyester webbing material which you state is made of high tenacity yarns and measures 50 mm in width. This material will be imported in 20 cm and 32 cm lengths and will be used as vertical reinforcement approximately every 24 inches along the length of various trailer covers. Even though this item is to be imported in its desired cut length, it is not considered to be advanced beyond the fabric state because the mere cutting to length and sealing of the edges, does not constitute a “made-up” article as defined in Note 7 to Section XI of the tariff.
The applicable subheading for styles 2010240, 26480200 and 2648010, 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, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for style 2010240 will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing more than 1.492 kg/m². The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for style 2102000 will be 5806.32.2000, HTS, which provides for … narrow woven fabrics, of man-made fibers, ribbons, other. The duty rate is 6.4 percent ad valorem.
With respect to your inquiry concerning whether any remaining quantity, i.e., yardage was to be sold to another party for domestic manufacturing, the Notice to Subsequent Purchaser in CR134.26(d) of the regulations would be sufficient to address this situation.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. As long as the ultimate manufacturer is notified of the true country of origin of the merchandise, then, Part 134 of the Customs Regulations has been complied with.
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 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division