CLA-2-39:OT:RR:NC:N4:415
Ms. Sapphira V. Stamps
Value Vinyls, Inc.
301 East Trinity Boulevard
Grand Prairie, TX 75050
RE: The tariff classification of a PVC-coated textile fabric from China.
Dear Ms. Stamps:
In your letter dated August 16, 2018, you requested a tariff classification ruling. A sample was provided to this office and submitted to the CBP laboratory for analysis.
The product under consideration is described as pattern number MDCMSL10, Trade Name: Cross Court Dip Coated Mesh 10. It is a black colored open-work warp knit fabric with weft insertions, covered on both sides with a plastic material. In your letter, you indicate that after coating the fabric, the product was heat set to provide dimensional stability. You state that the product will be imported in rolls of up to 126 inches in width, in lengths ranging from 100 to 2000 yards, and will be used in the manufacture of protective windscreens.
CBP laboratory analysis finds that the weight of the polyvinyl chloride (PVC) coating is 194.0 g/m2 and the weight of the polyester knit fabric is 146.9 g/m2, for a total weight of 340.9 g/m2. The analysis gives the relative weights as 56.9% PVC and 43.1% polyester. The polyester fabric was coated with PVC after the fabric was constructed.
In your letter, you suggest that this product be classified under subheading 5903.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), as a fabric specified in Note 9 to Section XI, coated with PVC. However, the underlying fabric is knit, and does not meet the definition outlined in Note 9. In addition, this product is precluded from classification in Chapter 59 by virtue of Note 2(a)(3). Both notes are reproduced below.
Note 9 to Section XI states “The woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.”
Note 2(a)(3) to Chapter 59 states that heading 5903 applies to “[t]extile fabrics, impregnated, coated, covered or laminated with plastics … other than: Products 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 with no account being taken of any resulting change of color (chapter 39).”
As pattern number MDCMSL10 is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 C.F.R. 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division