CLA-2-39:RR:NC:TA:350 E87687
Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of a PVC weft inserted warp knit banner material, from Korea.
Dear Ms. Cachia:
In your letter dated September 17, 1999, on behalf of LG Chemical America Inc., you requested a classification ruling. The manufacturer is LG Chemical, Korea.
The instant sample, identified as Banner Flex (Ultra Gloss Supreme), consists of warp and weft inserted yarns (840D x 840D multifilament yarns) in a warp knit fabric, composed of 100 percent polyester man-made fibers that has been coated/laminated on both sides with a compact polyvinyl chloride plastics material. This material is stated to weigh 410 g/m? and measures 0.36 mm + 0.2 mm. This material will be imported in widths of 183 cm (72 inches). You indicate that the PVC portion is over 70 percent by weight of the total weight of the material.
You believe this material is classifiable in subheading 5903.10.2090, which covers “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.”
However, this material is excluded from heading 5903 by chapter 59, note 2(a)(3), which reads in part that this heading does not cover “textile fabrics, impregnated, coated covered or laminated with plastics in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material … provided that such coating or covering can be seen with the naked eye… (Chapter 39)”.
The applicable subheading for the product, therefore, 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/m5. The rate of duty will be 5.3 percent ad valorem.
There are no textile restraints for this merchandise.
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