CLA-2-39:RR: NC:TA:350 H88189
Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of four PVC coated/laminated textile fabrics, for use in various upholstery applications, etc., from Canada.
Dear Ms. DiBernardo:
In your letter dated January 30, 2002, on behalf of Morbern Inc., Ontario, Canada, you requested a tariff classification ruling.
Four representative samples were submitted which were identified as follows:
Sample Product Code/Name Total Weight % Textile vs Plastic
1 3380 Vac 67 VFR 1.357 kg/m² (6.4% textile/93.6% Plastic)
2 0190 Alpha .605 kg/m² (9.7% textile/90.3% Plastic)
3 5180 Mellotech MR/FR .690 kg/m² (21% textile/79% Plastic)
4 8580 Comfort M .280 kg/m² ( 21.8% textile/78.2% Plastic)
You indicate in your correspondence that you received two earlier rulings (NY 831839 of 10/11/88 & NY 837161 of 3/2/89) and a CF 29 response from a port of entry concerning plastic and textile combinations of certain upholstery materials. This current inquiry also concerns plastic coated fabrics for upholstery type use. Your letter indicates that the plastic substance is polyvinyl chloride (PVC), for all styles. We note that these rulings are relatively old and, since they were written, there have been changes in applying the tariff schedules as the results of a Customs Court case and an addition to the Explanatory Note in Chapter 39 that interprets "merely for reinforcing purposes".
The classifications below are governed by the Explanatory Notes to Chapters 39 and 59 with respect to “plastics and textile combinations” which states in that “their classifications are governed by … note 2 to Chapter 59 which states in part “that “plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39.”
The note goes on to read: “In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of 58.11, are regarded as having a function beyond that of mere reinforcement.”
Additionally, with the implementation of the Semperit Belting Case (Slip 94-100) in 1994, a material of a single fiber type that may have been properly classifiable in tariff subheading 3921.12.1100 will now default to tariff subheading 3921.12.1950. Specifically, Slip-Op 94-100, in essence, ruled that the words in the tariff subheading "predominate by weight over any other single textile fiber" presupposed the existence of two or more classes of textile fibers. Since the materials which are the subject of this inquiry are composed of only one man-made textile fiber (either nylon or polyester), particularly with respect to sample #2; the final classification is now mandated to the latter subheading as indicated below.
The first item, sample #1, an imitation leather material, consists of a top embossed compact plastics layer pigmented light blue, which is equal in thickness to an underlying cellular plastics layer. This plastics portion is backed with a circular/weft knit fabric composed of 100% nylon man-made fibers which appears to have been brushed, creating a raised loop surface. However, we do not consider this knit fabric to be of pile construction. The raised loop surface is considered to be more than mere reinforcement. You indicate that this material will have application in upholstery for medical exam tables and chairs.
The second item, sample #2, consists of a thin skin top plastics coat embossed and colored dark blue, over a much thicker underlying cellular plastics layer. This plastics portion is backed with a thin, plain circular/weft knit fabric composed of 100% polyester man-made fibers, is considered mainly for reinforcement. You indicate that this imitation leather material has application in office furniture upholstery.
The third item, sample #3, consists of thin top plastics coating embossed and colored tan over a predominately cellular plastics layer. This plastics layer is backed with a base fabric composed of a circular/weft knit fabric of 100% polyester man-made fiber that has been heavily brushed, thus being more than a “plain” knit fabric for tariff purposes. This imitation leather material will be used in the marine upholstery industry for such things as boat seats and interior panels.
The fourth and final item, sample #4, consists of a compact plastics layer, colored light green, covering a backing fabric of a plain circular/weft knit construction composed of 100% polyester man-made fibers. This material will be used in the productions of medical sheets.
The applicable subheading for samples #1, 3 and 4, will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate will be 0.8 percent ad valorem.
The applicable subheading for sample #2 will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. 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 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division