The tariff classification of PVC/Polyester tarp material, from Costa Rica.

NY F84265 March 15, 2000 CLA-2-39:RR:NC:TA:350 F84265 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Eric A. Guillermety-Perez Eric A. Guillermety Perez P.O. Box 9021606 San Juan, Puerto Rico 00902-1606 RE: The tariff classification of PVC/Polyester tarp material, from Costa Rica. Dear Mr. Guillermety-Perez: In your letter dated February 25, 2000, on behalf of Mr. Minor Rodriguez, Open Frontiers Urb. El Mirador de Cupey, San Juan, Puerto Rico, you requested a tariff classification ruling. The manufacturer is Novatex, San Jose, Costa Rica. The subject merchandise, as represented by the submitted made up sample, a finished product having hems and grommets, is of a woven fabric stated to be of polyester man-made fibers, which has been completely coated or covered on both sides with a green pigmented compact polyvinyl chloride plastics material. You also state that the material is 100 percent impermeable according to the norm ISO-5. While it is not clearly stated in your correspondence, it appears from the wording of your letter that it will be piece goods, without hems or grommets that will be imported into the customs territory of the United States. The material will be made into such things as such things as canvas for open case trucks, awnings, capes and car covers, etc. You provided weights for three representative materials which we assume applies to the coated material with no distinction made between the fabric and the amount of coating. These weights were expressed as follows for materials which will be imported in 1.52 meter widths: Style Polyna: Unspecified Lonatica Weight: 435 g/m² 623 g/m² 780 g/m² Thickness: 0.39 mm 0.58 mm 0.74 mm The applicable subheading for this material, imported as piece goods, 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, weighing not more than 1.492 kg/m². The general rate of duty will be 5.3 percent ad valorem. This particular tariff subheading does not have a textile category designation number. Articles classifiable under subheading 3921.90.1950, HTS, which are products of Costa Rica are currently entitled to duty free treatment under the Caribbean Basin Initiative (CBI) upon compliance with all applicable regulations. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Pre-transmitted 3/15/2000 8:02 AM