CLA-2-39:OT:RR:NC:N3:350
Mr. John Canellakis
BTX Industries
5272 River Road, Suite 460
Bethesda, MD 20816
RE: The tariff classification of two PVC coated textile materials, for industrial and/or construction applications, from China.
Dear Mr. Canellakis:
In your letter dated August 28, 2008, you requested a tariff classification ruling.
You submitted two representative samples which were identified as items VCM 9x12 1000 denier polyester with PVC coating (#1) and PVC coated polyester yarn 11x11 840 denier (#2), respectively.
The first item (#1), consists of an open mesh woven fabric that is composed of 100 percent polyester man-made fibers. This fabric has been completely coated on both sides with a compact polyvinyl chloride plastics material which is in sufficient quantity to be visible to the naked eye. You state that the coating accounts for 85 percent by weight of the total weight of the material. The material was informally weighed and was found to weigh approximately 319 grams per square meter.
The second item (#2), consists of an open mesh woven fabric that is also composed 100 percent polyester fibers. The yarns in this material, however, have been coated before the weaving process. You state that the coating accounts for 85 percent by weight of the total weight of the material. This material was informally weighed and was found to weigh approximately 357 grams per square meter.
The applicable subheading for item VCM 9x12 1000 denier polyester with PVC coating (#1), will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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 item PVC coated polyester yarn 11x11 840 denier (#2), will be 5903.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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, fabrics of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated. The duty rate will be Free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division