The tariff classification of pool cover tarp material, from Taiwan.

NY G87256 February 21, 2001 CLA-2-39:RR:NC:TA:350 G87256 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W. Suite 308 Toronto, Ontario M8V 1A4 RE: The tariff classification of pool cover tarp material, from Taiwan. Dear Ms. Fust: In your letter dated February 6, 2001, you requested a classification ruling. The supplier is Telling Fine Enterprise Co., Ltd., Taichung Hsien, Taiwan. The instant sample, blue in color, consists of a woven fabric (half panama weave) composed of 1,000 denier polyester man-made fiber yarns that has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. You indicate that this material weighs 17.4 ounces per square yard and will be imported in 61 inch widths. You provided the following breakout by weight, for this material: Weight of Textile: 4.87 oz/sq.yd. (28%) Weight of PVC: 12.53 oz/sq.yd. (72%) You suggest that classification is proper in tariff subheading 5903.20.2000 which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, over 70 percent by weight of rubber or plastics. The coating is, in fact, PVC. Chapter 59, note 2(a)(3) which reads: in part: heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated, with plastics, other than products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, … (chapter 39). Therefore, classification in heading 5903 is precluded. Accordingly, 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, 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. 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