CLA-2-39:OT:RR:NC:1:119
Ms. Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China. Correction to Ruling Number N299983.
Dear Ms. Gomez:
This replaces Ruling Number N299983, dated August 10, 2018, which contained a clerical error. The Harmonized Tariff Schedule of the United States was changed on August 23th to reflect additional duties on certain imports from China. That information was not reflected in the original ruling. A complete corrected ruling follows.
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 #’s are indicated to be VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82"; V-FABIMP-86BG 86". It is stated to be a laminated vinyl with blue and green scrim. This ruling is for four different widths of the same product. You indicate that the product possesses antibacterial, flame retardant properties. It weighs 12.5 Oz per square yard. It is a laminated PVC with scrim polyester yarn (840x840 Denier). It is imported on rolls. You state the product is used to manufacture mattress covers.
The roll sizes being reviewed here are:
1) 54 wide inches by 135.7 yards;
2) 80.5 inches wide by 135.7 yards;
3) 82 inches wide by 135.7 yards; and
4) 86 inches wide by 135.7 yards.
You indicate that the PVC material is mixed with calcium carbonate, titanium dioxide, flame retardant, DPHP, stabilizer and color concentrate. The PVC undergoes a calendering process. The PVC plastic and polyester yarn are then brought together in a laminating process. The total percentage of plastic components (including scrim) present by percentage weight is 69.6 percent.
The product will be excluded from classification in Chapter 59 as per Chapter Note 2(a) (3) which indicates as 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 four different widths of; VFABIMP-54BG 54" ; V-FABIMP-80.5BG 80.5" ; V-FABIMP-82BG 82" ;V-FABIMP-86BG 86", Laminated Vinyl with Scrim (blue and green) 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 6, 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 3921.90.1950, 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