The tariff classification of a PVC laminated textile fabric, (pack cloth material), from Taiwan.

NY C88518 June 4, 1998 CLA-2-39:RR:NC:TA:350 C88518 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Wendy Kam CMR International Corp. 2970 Maria Avenue, Suite 105 Northbrook, IL, 60062-2023 RE: The tariff classification of a PVC laminated textile fabric, (pack cloth material), from Taiwan. Dear Ms. Kam: In your letter dated May 29, 1998, you requested a tariff classification ruling. Your sample is being returned as requested. The instant sample, which was not identified as to style or quality number, consists of a woven fabric of man-made fiber construction (nylon or polyester) that has been laminated on one side with a clear plastics film and on the side with a compact polyvinyl chloride plastics material. The PVC portion on this surface has been embossed so as to create a woven effect. You state that the PVC layers account for 70 percent by weight of the total weight of the material. This material was informally weighed and was found to weigh 437 grams per square meter. The applicable subheading for the material will 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 1.492 kilograms per square meter. The rate of duty will be 5.3 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division