Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of PVC tarp and Back-Lit awning
materials, from Korea.
Dear Ms. Cachia:
In your letter dated July 11, 1995, on behalf of LG Chemical
America, Inc., you requested a tariff classification ruling. The
manufacturer is LG International Corp., Seoul, Korea.
Three representative samples were submitted, a yellow, a
gray and a green in color. All three materials were identified
in your correspondence as 16oz x 61" materials. They each
consist of woven substrate fabrics, which are likely composed of
man-made fibers. These substrate fabrics have been
coated/laminated on both sides with a polyvinyl chloride plastics
material. You provided the following weight specifications for
PVC weight: 692g/yd (14.4oz) 90%
Fabric wt.: 77g/yd ( 1.6oz) 10%
Total wt.: 769g/yd (16.0oz 100%
While you request classification in subheading 3921.12.1100,
HTS, this would not be proper noting that the PVC portion is a
compact and not cellular plastics material.
Accordingly, the applicable subheading for the three
materials, will be 3921.90.1950, Harmonized Tariff Schedule of
the United States (HTS), which provides for other plates, sheets,
film, foil and strip, of plastics, combined with a single textile
material, other, and weighing not more than 1.492kg/m2. The rate
of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport