CLA-2-39:S:N:N6:350 890986
Mr. Joseph G. Witthohn
35 Meadow Street
Manchester, NH 03103
RE: The tariff classification of two styles of PVC/Textile (18
ounce per square yard) tarpaulin material, from the Czech
Republic.
Dear Mr. Witthohn:
In your letter dated September 27, 1993, you requested a
tariff classification ruling. The manufacturer is Technolen a.s.
Two types were submitted - Plastel TA 62 (blue) with a woven base of
855 denier (94 Tex) nylon yarns and Plastel TE 62 (white) with a woven base
of 1,000 denier (110 Tex) polyester yarns. These materials represent a
standard 18 ounce type tarpaulin material. The textile fabrics have been
completely covered on both sides with a compact PVC plastic. Both materials
are shipped in 204 + 2cm wide rolls.
Besides the two representative samples with their respective data
cards, you also submitted a sample swatch card of 12 different colors. You
also furnished the following weight specifications for the two materials.
We note that the overall weight for both materials listed on the data cards
is given as 620 + 5%.
Plastel TA 62 Plastel TE 62
Base Fabric Nylon Polyester
Wt. of base fabric: 180g/m2 (29.03%) 180g/m2 (29.03%)
Wt. of coating: 440g/m2 (70.97%) 440g/m2 (70.97%)
Total Wt. of fabric: 620g/m2 620g/m2
Both materials were analyzed by the New York Customs laboratory which
found the respective weights to be:
Plastel TA 62 Plastel TE 62
Wt. of coated sample: 657.8g/m2 637.5g/m2
Wt. of PVC plastic: 454.3g/m2 423.4g/m2
Wt. of base fabric: 203.5g/m2 214.1g/m2
The above results translate into the following percentages:
Plastel TA 62 Plastel TE 62
PVC Plastic 69.7% 66.3%
Base Fabric 30.3% 33.7%
While you suggest classification under item 3921.90.1100, subject to
GSP, this number is predicated on the material containing over 70% by weight
of plastic. Since our laboratory found the plastic portion to be less than
70%, we are required to classify the material under subheading 3921.90.1500,
HTS, which provides for other plates, sheets, film, foil and strip, of
plastics, combined with textile materials and weighing not more than 1.492kg
per square meter, products with textile components in which man-made fibers
predominate by weight over any other single textile fiber, not over 70
percent by weight of plastics. The rate of duty is 8.5 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport