The tariff classification of three PVC laminated textile fabrics for use in the manufacture of tractor-trailer covers, from either Germany or Belgium.

NY G87181 March 7, 2001 CLA-2-39:RR:NC:TA:350 G87181 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Sherri Desjardins Emery Worldwide 1555 W. 23rd Street Box 610715 Dallas, TX 75261 RE: The tariff classification of three PVC laminated textile fabrics for use in the manufacture of tractor-trailer covers, from either Germany or Belgium. Dear Ms. Desjadins: In your letter dated February 7, 2001, on behalf of Transport Service America, you requested a classification ruling. While your letter requests classification advice for three materials, samples of four others were attached to this request. Those four samples will be addressed under separate cover. The three samples, which are the subject of this letter, are being returned per your request. The three materials, styles B6000, B7000 and B9001, all consist of woven polyester base fabrics that have been laminated on both sides with a compact polyvinyl chloride plastics material. You provided the following weight specifications for the three materials: B6000 B7000 B9001 Wt. Of Polyester 260 g/m² Wt. Of Polyester 160 g/m² Wt. Of Polyester: 200 g/m² Wt. Of PVC: 640 g/m² Wt. Of PVC: 390 g/m² Wt. Of PVC: 480 g/m² Total Wt.: 900 g/m² Total Wt.: 550 g/m² Total Wt.: 680 g/m² As indicated in your correspondence, these weight breakdowns approximate 71% PVC and 29% polyester for all three materials. The applicable subheading for the three 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 plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. With respect to your inquiry concerning whether any remaining quantity of yardage was to be sold to another party for domestic manufacturing, whether the Notice to Subsequent Purchaser in CR134.26(d) would be sufficient to address this situation. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. As long as the ultimate manufacturer is notified of the true country of origin of the merchandise, then, Part 134 of the Customs Regulations has been complied with. 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