The tariff classification of three plastic coated textile fabrics, stainless steel deck hinges and finished luff tape, all for use in the boating/water sports industry, from either the United Kingdom or France.

NY A89759 December 19, 1996 CLA-2-39:RR:NC:TP:350 A89759 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5903.10.2500; 5903.90.2500; 8302.10.6090; Mr. Andrew Werner Danzas Corporation 3901 Old Washington Blvd., Suite E Baltimore, MD 21227 RE: The tariff classification of three plastic coated textile fabrics, stainless steel deck hinges and finished luff tape, all for use in the boating/water sports industry, from either the United Kingdom or France. Dear Mr. Werner: In your letter dated November 12, 1996, on behalf of Performance Textiles Inc., you requested a tariff classification ruling. Five representative samples were submitted. The first item, identified as product #1, consists of a 100% acrylic man-made fiber fabric of woven construction that has been coated on one side with a compact polyvinyl chloride plastics material. Your letter indicates that the fabric weighs 9 ounces per square yard and the PVC portion weighs 1 ounce per square yard. It was not clear if the 9oz figure included the weight of the plastic, however, this material was informally weighed in this office and was found to weigh a total of 16.90oz/y2. While no specific component weights were furnished, it appears that the PVC portion is not over 70 percent by weight of the total weight of the material. This is a product of the U.K. The second item, identified as product #2, consists of a woven polyester taffeta fabric containing a compact PVC coating on both sides. You indicate that this material weighs approximately 13 ounces per square yard. While the instant sample is black in color, you indicate that it will be imported in a variety of colors. This is a product of the U.K. The third item, identified as product #3, consists of a bright yellow woven polyester material (4oz) containing a 50 micron mylar plastic laminate on one side. This plastic portion does not appear to comprise over 70 percent by weight of the total weight of the material. This is a product of France. The fourth item, identified as product #4, consists of stainless steel marine deck hinges. This is a product of the U.K. The applicable subheading for product #1 will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.3 percent ad valorem. The applicable subheading for product #2 will be 3921.90.1950, 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 duty rate is 5.3 percent ad valorem. The applicable subheading for product #3 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate is 8.3 percent ad valorem. The applicable subheading for product #4 will be 8302.10.6090, HTS, which provides for base metal mountings, fittings and similar articles ..., of base metal, hinges, of iron or steel, other, other. The duty rate is 4.8 percent ad valorem. We will not be able to respond to your classification request concerning product #5 (finished luff tape) without a full description as to how and where this product is used. If possible, provide descriptive literature and/or a photograph depicting final application of this product. 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 George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division