The tariff classification of tablecloth fabric, from Taiwan.

NY 880665 December 22, 1992 CLA-2-39:S:N:N6:350 880665 CATEGORY: Classification TARIFF NO: 3921.90.1500 Mr. Patrick Gallagher Patrick Gallagher Customhouse Brokerage P.O. Box 55488 Portland, OR 97238-5488 RE: The tariff classification of tablecloth fabric, from Taiwan. Dear Mr. Gallagher: In your letter dated November 13, 1992, which was received November 24, 1992, on behalf of Daisy Kingdom Inc., you requested a tariff classification ruling. You submitted three sets of samples, each set consisting of the needleloom underlying fabric, the printed PVC film which will be laminated to the fabric with a PVC adhesive, and the finished tablecloth material in its imported condition. You furnished the weight, in grams per meter square, for each item, as indicated in the chart below: TOTAL RATE OF WEIGHT POLYESTER PVC FILM PVC ADHESIVE TOTAL PVC PER M2 " RATE " " RATE " " RATE BY WEIGHT ---------------------------------------------------------------- -------- 140 GRAM 42 GRAM 30.00% 80 GRAM 57.14% 18 GRAM 12.86% 70.00% 150 GRAM 40 GRAM 26.67% 85 GRAM 56.67% 25 GRAM 16.67% 73.33% 152 GRAM 39 GRAM 25.66% 86 GRAM 56.58% 27 GRAM 17.58% 74.34% ------------------------- ----------------------------------------------- AVERAGE: 27.44% 56.80% 15.76% 72.56% The three variations of the tablecloth fabric were given as 140, 150 and 152 grams per square meter. We have designated them as "A", "B" and "C", respectively. You ask for classification consideration under tariff item number 3921.90.1100, as plastic sheeting combined with textile material, over 70% by weight of plastic. The three representative samples, "A", "B" and "C", were analyzed by the New York Customs Laboratory. They consist of sheets of compact polyvinyl chloride plastics material that have been laminated to needleloom felts of polyester man-made fiber construction. The weight specifications for the finished material that you provided differed from those which were determined by our laboratory. Our laboratory determined the following weights for the respective A, B and C samples. The figures are also are expressed in grams per square meter: "A" "B" "C" PVC 81.8g(53.7%) 89.5g(57.6%) 92.6g(62.4%) Nonwoven 70.5g(46.3%) 65.8g(42.4%) 55.9g(37.6%) Total Wt. 152.0g 155.3g 148.5g Please note that materials are classified according to the weights of the fabric in the imported condition. The applicable subheading for the three materials (A, B and C) will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kilograms per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. The product falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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