Mr. Hiro Tashiro
Takashima U.S.A. Inc.
12062 Valley View Street, Suite #224
Garden Grove, CA 92845
RE: The tariff classification of one PVC coated textile fabric and one woven fabric of polypropylene man-made fiber textile strips, from either Taiwan or Brazil.
Dear Mr. Tashiro:
In your letter dated December 28, 2000, you requested a classification ruling.
Two representative samples were submitted. The first item, identified as Korban #25, consists of an open lightweight knit fabric composed of a 65% polyester/35% cotton blend. This fabric has been laminated on one side with a cellular polyvinyl chloride plastics material which is embossed on the surface. You give a weight of 28 ounces for the material, which we will assume to be per linear yard, and a roll width of 54 inches. This material has application in marine and/or spa areas and will be imported as roll goods.
The second item, identified as a swimming pool cover fabric, is of a plain woven construction and is composed of 100% polypropylene man-made fiber textile strips measuring well under 5 mm in apparent width (about 1 mm), and as such, is considered to be made up of textile strips of heading 5404. The fabric is stated to weigh 4 ounces per square yard and will be imported as roll goods measuring 73 inches wide and 150 yards long.
The applicable subheading for style Korban #25, if over 70 percent by weight of plastics, will be 3921.12.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of vinyl chloride, products with textile components in which man-made fibers predominated by weight over any other single textile fiber, over 70 percent by weight of rubber or plastics. The duty rate will be 4.2 percent ad valorem.
The applicable subheading for style Korban #25, if not over 70 percent by weight of rubber or plastics, will be 3921.12.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of vinyl chloride, products with textile components in which man-made fibers predominated by weight over any other single textile fiber, not over 70 percent by weight of rubber or plastics. The duty rate will be 6.5 percent ad valorem.
The applicable subheading the swimming pool cover fabric will be 5407.20.0000, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, … woven fabrics obtained from strip or the like. The duty rate is 5.1 percent ad valorem.
Style Korban #25, if classifiable in subheading 3921.12.1500, falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota. There are no textile restraints for this merchandise if a product of Brazil.
The swimming pool cover fabric classifiable in subheading 5407.20.0000, falls within textile category 620. Based upon international textile trade agreements products of Taiwan are subject to quota. As a product of Brazil, this fabric would be subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7085.
Robert B. Swierupski