The tariff classification of a spa cover material, from Korea.

NY H82687 July 2, 2001 CLA-2-39:RR:NC:TA:350 H82687 CATEGORY: Classification TARIFF NO.: 3921.12.1910 Mr. Hiro Tashiro Lease Board Company, USA 2571 Plaza Del Amo #313 Torranca, CA 98583 RE: The tariff classification of a spa cover material, from Korea. Dear Mr. Tashiro: In your letter dated May 3, 2001, which was received June 21, 2001, you requested a classification ruling. The instant sample, consists of a woven fabric composed of a 50% polyester man-made fiber/50% cotton blend. This fabric has been laminated on one side with, while not stated in the letter, a cellular polyvinyl chloride plastics material. This PVC portion is black in color and embossed to appear like leather. You provided the following weight specifications for this material expressed in ounces per square yard: Wt. Of PVC: 24.0 (87.28%) Wt. Of Textile: 3.5 (12.72%) Total Wt.: 27.5 (100%) Since the fiber content given is of equal weights for the polyester and cotton, it is Customs position to classify by that fiber which appears last in the tariff subheadings. The applicable subheading for the material will be 3921.12.1910, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of vinyl chloride, products with textile components in which vegetable fibers predominate by weight over any other single textile fiber. The duty rate 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