CLA-2-39:OT:RR:NC:N1:119
Ms. Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The tariff classification of V-FABIMP-80.5TG laminated PVC vinyl with scrim (Tan and Grey) from China
Dear Ms. Gomez:
In your letter dated August 10, 2018, you requested a tariff classification ruling. You submitted a sample of the product to our offices. We are retaining the sample you submitted for reference.
The instant products SKU # is indicated to be V-FABIMP-80.5TG. It is stated to be a laminated PVC vinyl with polyester (scrim tan and grey) (840X840 Denier). It weighs 12.5 Oz per square yard. It is imported on rolls 80.5 inches wide by 135.7 yards in length. It possesses antibacterial, and flame retardant properties. It is non-cellular. You state the product is used to manufacture mattress covers.
You indicate that the PVC material is mixed with calcium carbonate, titanium dioxide, flame retardant, DPHP, stabilizer and color concentrates. The plastic sheet made from this process is then put through a calendering process and a laminating process. The total percentage of plastic components (including scrim) present by percentage weight is 69.6%. It is 52% PVC without the scrim. The product will be excluded from classification in Chapter 59 as per Chapter Note 2(a) (3) which indicates as being excluded:
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
The applicable subheading for the V-FABIMP-80.5TG laminated PVC vinyl with scrim (Tan and Grey) will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: other…other. The rate of duty will be 5.3 percent ad valorem.
Effective July 06, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3921.90.1950, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.19.1950, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division