CLA-2-39:OT:RR:NC:N4:421
Mr. Mike Allocca
Allocca Enterprises, Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of window screen material made from PVC coated glass fibers or PVC coated polyester yarns
Dear Mr. Allocca:
In your letter dated July 3, 2012, on behalf of Phifer Inc., you requested a tariff classification ruling.
Various sample swatches were included with your request. Some are made of polyvinyl chloride (PVC) coated glass fiber yarns, woven to form an openwork screening mesh. Others are made of PVC coated polyester high tenacity multi-filament yarns. All of the materials are used in the manufacture of window screens designed to keep out the heat of the sun. According to the cost figures provided with your letter, the PVC coating material predominates significantly by weight but in all cases is under 70 percent by weight.
You did not identify the country of origin. The rates of duty provided below are the rates applicable to the products when they are manufactured in a country with which the United States has Normal Trade Relations.
You suggest classification for the screening material made of PVC coated polyester yarns in chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS) and you cite several rulings classifying coated textile fabrics in chapter 39. Please note that the materials in those rulings were constructed of woven textile fabrics that were laminated on both sides with sheets of plastics that were visible to the naked eye. The swatches of PVC coated polyester window screen material that you have submitted consist of textile yarns that are sheathed with plastics and then woven to form a fabric. Legal note 2(b) to Chapter 59 states that heading 5903 applies to fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.
The applicable subheading for the screening materials made of PVC coated polyester high tenacity multi-filament yarns will be 5903.10.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The general rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the openwork screening materials made of PVC coated glass fiber yarns will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division