CLA-2-39:S:N:N6:350 812461

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 these materials:

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 transaction.


Jean F. Maguire
Area Director
New York Seaport