The tariff classification of a PVC laminated woven textile fabric for use in the manufacture of spa covers, from Korea.

NY H80621 May 7, 2001 CLA-2-39:RR:NC:TA:350 H80621 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Hiro Tashiro Lease Board Company, USA 2571 Plaza Del Amo #313 Toranca, CA 90503 RE: The tariff classification of a PVC laminated woven textile fabric for use in the manufacture of spa covers, from Korea. Dear Mr. Tashiro: In your letter, which was received May 3, 2001, you requested a classification ruling. The instant sample, which was not identified as to style or quality number, consists of an open mesh woven fabric composed of polyester man-made fibers. This fabric has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. One surface has been embossed to simulate a fine woven effect. You provided the following technical specifications for this material which will be imported as roll goods: Woven fabric: 500D x 250D Wt. Of PVC: 8.2 oz/yd (82%) Wt. Of Textile: 1.8 oz/yd (18%) Your letter suggests that this material, after its importation into the United States, will either be manufactured into spa covers here or exported to Canada as roll goods for the ultimate manufacture into such a product. We suggest that you contact either Canadian Customs directly or the Canadian Embassy in Washington, D.C., to learn the applicable duties and textile restraints for any goods shipped from the United States to Canada. 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. There are currently no textile restraints for this material being a product of Korea. 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