CLA-2-63:OT:RR:NC:N3:351
Sungwoo Sam Kim
Lark Int’l., Inc.
9820 Bell Ranch Drive, #102
Santa Fe Springs, CA 90670
RE: The tariff classification of two fabrics and a truck cover from China
Dear Mr. Kim:
In your letter dated May 16, 2012, you requested a tariff classification ruling.
You submitted two samples. Each is a cut piece of a finished truck cover. Your letter indicates you will be importing the sample fabrics in rolls as well as finished products (i.e. truck covers with hems, grommets, etc.)
The first sample is approximately 12” x 6”. It is constructed of a woven open-mesh fabric, woven of multifilament yarns that have been encased in a polyvinyl chloride (PVC) plastic material prior to the weaving process. You have not provided the weight of the PVC coating material versus the weight of the textile yarns. We assume that this fabric will be imported in widths greater than 30 centimeters. The sample provided has the edges and ends folded over creating a 2” hem. A metal grommet has been inserted into one corner of the sample.
The applicable subheading for the first sample of woven open-mesh fabric, imported as roll goods without hems or grommets, if over 70 percent by weight of plastics 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 plastics, fabrics, of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated. The rate of duty will be Free.
The applicable subheading for the above woven open mesh fabric, imported as roll goods without hems or grommets, if NOT OVER 70 percent by weight of plastics will be 5903.10.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty is 7.5% percent ad valorem.
The second sample is approximately 9” x 4”. It is constructed of an open-work warp knit fabric, knitted of man-made multifilament yarns and strip. We have concluded from our examination that the textile strip predominates by weight over any other textile material. We also assume that this fabric will be imported in widths greater than 30 centimeters. The sample bears a 1-1/4”-wide border of textile strip, also with grommets.
The applicable subheading for the open-work warp knit fabric as described above, imported as roll goods without hems or grommets, will be 6005.90.9000, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: other: other. The rate of duty will be 10% ad valorem.
By virtue of the hemming and grommets, the truck covers are considered “made up” according to the terms of Note 7 to Section XI, HTSUS. You refer to these items as tarps, but by their open-work construction they would not be waterproof, a requirement for classification as a tarpaulin.
The applicable subheading for the finished truck covers (hemmed with grommets) made from either fabric will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 on the 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division