CLA-2-39:RR:NC:TP:350 818692
Ms. Brenda Chidester
Southern Overseas
P.O. Box 19130
Charlotte, NC 28219
RE: The tariff classification of two PVC coated textile geogrid materials from Germany.
Dear Ms. Chidester:
In your letter dated January 9, 1996, on behalf of Huesker Inc., Charlotte, NC, you requested a tariff classification ruling. The manufacturer is Huesker Synthetic Gmbh & Co., Gescher, Germany.
While you submitted two representative samples, Fortrac 55/30-20 and Fortrac 35/20-20, respectively, your brochure refers to several other styles. These materials consist of open mesh leno woven fabrics composed of high tenacity polyester yarns that have been thoroughly coated and impregnated with a polyvinyl chloride plastics material. The instant samples both have mesh sizes of approximately 3/4". Your correspondence indicates that these materials will range in weight from 5.5 to 30 ounces per square yard and 40 to 220 mils in thickness. These materials are of a type that are used in construction projects for reinforcement of roads, walls, slopes and embankments, etc. They will be imported as roll goods.
The applicable subheading for the 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.
The classification indicated above is a change from that which was the case in an earlier ruling (862783 of May 10, 1991) that you referred to which concerned similar merchandise. This is due to the implementation of the Semperit Belting Case (Slip-Op 94-100) which in essence ruled that the words in the tariff subheading "predominate by weight over any other single textile fiber" presupposed the existence of two or more classes of textile fibers. Since these materials are composed of only one man-made textile fiber (polyester), classification is now mandated to the subheading depicted above.
This ruling is being issued under the provisions of Section 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