CLA-2-39:OT:RR:NC:N1.137
Brian Ku
Lark International, Inc.
9820 Bell Ranch Dr. # 102
Santa Fe Springs, CA 90670
RE: The tariff classification of Polyvinyl chloride (PVC) laminated vinyl from China
Dear Mr. Ku:
In your letter dated January 9, 2019 you requested a tariff classification ruling. Three representative samples were submitted and will be retained by this office.
Based on the information provided and examination of the samples, the merchandise in question is a weft inserted polyester knit fabric that is heavily and visibly coated on both sides with compact polyvinyl chloride (PVC). The sample is white on both sides.
The product will be imported in widths between 61 inches and 98 inches. It will be imported in weights of 0.340 kg/m2 (78% PVC), 0.460 kg/m2 (82% PVC), and 0.560 kg/m2 (78% PVC). The product will be used to make tents (side and top), ventilation covers, and banners.
The applicable subheading for the PVC laminated vinyl will be 3921.90.1100, 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: Products with textile components in which man-made fibers predominate by weight over any other textile fiber: Over 70 percent by weight of plastics. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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. The 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. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 3921.90.1100, 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 3921.90.1100, 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.
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 Christina Allen at julie.c.allen.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division