The tariff classification of four PVC coated textile fabrics from France.

NY 810176 May 30, 1995 CLA-2-39:S:N:N6:350 810176 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Ilse Beterams Serge Ferrari S.A. B.P. 54 38352 LA Tour-Du-Pin Cedex, France RE: The tariff classification of four PVC coated textile fabrics from France. Dear Ms. Beterams: In your letter dated May 4, 1995, you requested a tariff classification ruling. Four representative samples were submitted. Their respective style numbers and end uses are as follows: Precontraint 1502 (textile architecture), Precontraint 392 (trampolines, etc.,), Soltis 86 and Soltis 92 (screen blinds). All of these materials consist of 100% polyester woven substrate fabrics that have been coated/laminated on both sides with a compact polyvinyl chloride plastics material. These materials range in weight from approximately 360 to 1,450 grams per square meter. Styles Soltis 86 and Precontraint 392 both have open meshes, about 1/32" and 1/4", respectively. Although, you had previously received a ruling on similar merchandise in the past, you are now requesting a new ruling because of a change of classification which was precipitated by a recent Customs Court case, i.e., Semperit vs United States, (Slip-Op 94-100). Indeed, that Court case did affect the classification of your merchandise. The applicable subheading for the four materials will now be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport