The tariff classification of a PVC coated textile fabric for use in themanufacture of truck covers (tarpaulin type material), from Korea.

NY C88649 June 12, 1998 CLA-2-39:RR:NC:TA:350 C88649 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Susan R. McCabe The Hipage Company 227 E. Plume Street Norfolk, VA 23514 RE: The tariff classification of a PVC coated textile fabric for use in the manufacture of truck covers (tarpaulin type material), from Korea. Dear Ms. McCabe: In your letter dated May 21, 1998, on behalf of BondCote, Dublin, VA, you requested a tariff classification ruling. The instant sample, style SC1817, consists of a woven polyester man-made fiber fabric (1100*1330 Dtex, 18/17 count) that has been coated on both sides with a compact polyvinyl chloride plastics material. You state that this material weighs 630 grams per square meter with the PVC portion accounting for 72% and the polyester man-made fiber portion 28%, by weight, respectively. 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 kg/m². 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