CLA-2-39:OT:RR:NC:N4:422
Mr. Herbert Chavarria
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of a plastic coated polyester screening from China and/or Taiwan
Dear Mr. Chavarria:
In your undated letter that was received in this office on July 24, 2017, on behalf of Rocheux International, you requested a classification ruling.
The submitted sample is identified as a mesh, item NL-MF-911A. This item is a swatch of a knitted open work polyester fabric that is visibly coated on both sides with white polyvinyl chloride (PVC) plastic material. This item will be imported in rolls and is designed to be used on boats as window screens. It will also be imported in black color as item NL-MF-911B.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Under the title “Plastic and textile combinations” in the Chapter 39 ENs, it is stated that the following products are also covered by this chapter: (b) Textile fabrics and nonwovens, 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 colour”.
Furthermore, in Chapter 59 Note 2(a)3 of the HTSUS, the following is excluded from classification in chapter 59 and direction is provided for classification in chapter 39:
“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 colour (chapter 39)”.
The applicable subheading for item NL-MF-911A and item NL-MF-911B will be 3926.90.9996, HTSUS, which provides for other articles of plastics…: other: other…other. The duty rate will be 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 on World Wide Web at https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division