U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time
The tariff classification of two polyethylene plastic coated textilefabrics (tarpaulin materials), from either China or Korea.
NY C89397 July 2, 1998 CLA-2-39:RR:NC:TA:350 C89397 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Spencer Hutchins AKA International 2601 Elliott Avenue, Suite 3167 Seattle, WA 98121 RE: The tariff classification of two polyethylene plastic coated textile fabrics (tarpaulin materials), from either China or Korea. Dear Mr. Hutchins: In your letter dated June 18, 1998, on behalf of Kimbak Products Inc., you requested a tariff classification ruling. Two representative samples were submitted which were identified as follows: 180 gram per square meter plastic construction tarp (Green) 250 gram per square meter plastic construction tarp (White) Both materials consist of a leno woven open mesh fabrics composed of high density polyethylene (HDPE) man-made fiber textile yarns or strips that have been laminated on both sides with a clear low density (LDPE) polyethylene plastics film. Because of the wide open meshes (about 1/4") the low density polyethylene plastic films are clearly visible to the naked eye. You mention in your correspondence that these materials will be imported in widths varying from 6 to 10 feet. We presume, that as such, they will be imported as piece goods, i.e., without any hems or grommets, etc. You also mention that the colors may vary upon importation. These materials will be employed at construction sites to help seal off an area while it is under construction. The applicable subheading for the two materials will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of other than cellular 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
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