The tariff classification of tarpaulin type material of a textile knit construction covered on both sides with a PVC plastics material, from Korea.

NY D85950 December 22, 1998 CLA-2-39:RR:NC:TA:350 D85950 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Kevin W. Stewart The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of tarpaulin type material of a textile knit construction covered on both sides with a PVC plastics material, from Korea. Dear Mr. Stewart: In your letter dated December 3, 1998, on behalf of DBA Value Vinyls, Arlington, TX, you requested a tariff classification ruling. You submitted a representative sample which was identified as Pattern #ERD1362/73. This material consists of a textile base fabric being of a warp and weft inserted warp knit construction. The inserted yarns, having a 9 x 9 count, are of 500 denier grouped filament polyester man-made fibers. This fabric is covered on both sides with a compact polyvinyl chloride plastics material. A sticker on the instant sample indicates the material weighs 13 oz/ydý (440 g/mý). You do not furnish any specific textile vis a vis plastic components weights. All future requests should include these figures. Your correspondence indicates that this material has various end uses including such things as manufacture into banners, pool covers, gym mats, rainwear, body bags, spa liners and truck covers, etc. You suggest classification in subheading 3921.90.1100 which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with textile materials and weighing not more than 1.492 kg/mý, products with textile components in which man-made fibers predominate by weight over and other single textile fiber, over 70 percent by weight of plastics. However, following a 1994 Customs Court Case, i.e., Semperit Products vs the United States, it was dictated that there must be at least two or more fiber types to make a comparison of which "predominates by weight". Since there is only one fiber type present, the tariff classification defaults to "other". Accordingly, the applicable subheading for the product 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, other than cellular, combined with a single textile material, other, and weighing not more than 1.492 kg/mý. The rate of duty will be 5.3 percent ad valorem. Effective January 1, 1999, the duty rate will remain 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