CLA-2-39:OT:RR:NC:N1:119
Marshall Dwain Richardson
Tara Manufacturing, Inc.
2294 Old Highway 431
Owens Cross Roads, AL 35763
RE: The tariff classification of pool safety cover material from China
Dear Mr. Richardson:
In your letter dated March 13, 2018 you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office
Based upon the information provided and examination of the sample, the merchandise in question is a polyester woven fabric that is heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastic. Although the representative sample is blue on one side and green on the other, you indicate that you will also be importing this product in a tan/gray combination. Both sides of the material have a patterned appearance which you indicate is a result of the woven fabric in the middle.
The subject material weighs .488 kg/m² with the PVC accounting for over 70% of the total weight. Imported in rolls of either 61” or 73” in width, the subject product has both UV and anti-bacterial properties and will be used to manufacture pool safety covers.
In your letter, you suggest that this product be classified as a coated fabric, under subheading 5903.10.20, Harmonized Tariff Schedule of the United States (HTSUS). However, the textile fabric layer has been entirely coated or covered on both sides with a plastics material; therefore, the product is excluded from Chapter 59 by virtue of Note 2(a)(3) to Chapter 59, HTSUS.
The applicable subheading for the pool cover safety material will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics. The rate of duty will be 4.2 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division