CLA-2-59:RR:NC:TP:350:A86918
Ms. Cindy Shimmel
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport
Texas, TX 75261-0583
RE: The tariff classification of PVC impregnated woven shade cloth from Italy.
Dear Ms. Shimmel:
In your letter dated August 26, 1996, you requested a tariff classification ruling. The manufacturer is Arquati S.P.A., Parma, Italy.
While your letter requests classification of a group of fabrics described as NATURAL, your brochure mentions another style (POLSPICE), and we will address both. The materials described as NATURAL consist of open mesh woven cotton fabrics and the materials called POLSPICE are similarly constructed, but of 100% polyester woven man-made fibers. Both materials have been visibly impregnated with a polyvinyl chloride plastics material in sufficient quantity to be visible to the naked eye, particularly in the interstices of the yarns. This plastics material does not appear to be over 70 percent by weight of the total weight of any of these fabrics.
Your brochure indicates that the NATURAL materials weigh 375g/m2 +/- 5% and the POLSPICE materials weigh 395g/m2 +/- 5%. These materials, which according to your literature, will be imported in 12.7cm widths, will be used in the manufacture of window blinds, awnings, and large (10' x 10') patio umbrellas.
The applicable subheading for the materials described as NATURAL will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyvinyl chloride, of cotton. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for the materials described as POLSPICE will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty is 8.3 percent ad valorem.
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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division