CLA-2-59:OT:RR:NC:N3:350
Sapphira V. Stamps
Value Vinyls, Inc.
301 E. Trinity Blvd.
Grand Prairie, TX 75050
United States
RE: The tariff classification of two PVC-coated textile fabrics from China
Dear Ms. Stamps:
In your letter dated August 17, 2018 you requested a tariff classification ruling. Samples of each item were provided to this office, and submitted to the Customs and Border Protection (CBP) laboratory for analysis.
Pattern #MXM12, Trade Name X-Mesh PVC Mesh 12 [black], is an open mesh woven fabric, constructed of yarns individually encased with a plastic material, and heat set to prevent unravelling. In your letter you state that this product will be used in the manufacture of industrial coverings, and will be imported in rolls of up to 120 inches in width, in lengths ranging from 100 to 2000 yards. CBP laboratory analysis indicates that the weight of the polyvinyl chloride (PVC) coating is 308.8 g/m2 and the weight of the polyester fibers is 101.9 g/m2, for a total weight of 410.7 g/m2; the relative weights are 75.2% PVC and 24.8% polyester. The product is woven of yarns that were coated prior to the weaving process.
Pattern #MXMT13, Trade Name X-Mesh Tarp 13 [black], is an open mesh woven fabric, constructed of yarns individually encased with a plastic material, and heat set to prevent unravelling. In your letter you state that this product will be used in the manufacture of industrial coverings, and will be imported in rolls of up to 118 inches in width, in lengths ranging from 100 to 2000 yards. CBP lab analysis indicates that the weight of the PVC coating is 322.8 g/m2 and the weight of the polyester knit fabric is 133.8 g/m2, for a total weight of 456.6 g/m2; the relative weights are 70.7% PVC and 29.3% polyester. The product is woven of yarns that were coated prior to the weaving process.
The applicable subheading for Patterns #MXM12 and #MXMT13 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5903.10.2010, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5903.10.2010, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 CFR 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 Maribeth Dunajski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division