The Hungarian Spirit, Inc.
6495 Happy Canyon Road
Denver, Colorado 80237
RE: The tariff classification of non-skid fabric of pvc and textile made in Germany
Dear Mr. Eslinger:
In your letter dated October 26, 1995, you requested a binding ruling on a pvc and textile fabric which is made in Germany. The material is made by Friedola of Meinhard-Frieda, Germany. You anticipate the port of entry will be Houston, Texas.
You have submitted a sample of the material. You describe this as "floor covering material" which is called TendeRug. The material will be imported in rolls and is placed on the floor under the carpet to prevent slipping and reduce wear on the carpet. The material is pvc which is reinforced with a scrim of man-made fibers. The total weight is 900 grams per square meter.
It is noted that there is no country of origin marking on the sample which you submitted. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.
The applicable subheading for this pvc and textile material is 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of polyvinyl chloride, combined with textile materials, other. The duty rate will be 5.3%.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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.
Joseph J. Wilson Port Director