The tariff classification of two PVC coated/laminated textile fabrics, for use in awnings and signs, from Japan.

NY H87750 February 27, 2002 CLA-2-39:RR:NC:TA:350 H87750 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Wendy Miller Glen Raven Inc. 1831 North Park Avenue Glen Raven, NC 27217-1100 RE: The tariff classification of two PVC coated/laminated textile fabrics, for use in awnings and signs, from Japan. Dear Ms. Miller: In your letter dated February 12, 2002, you requested a tariff classification ruling. The supplier is Kambo Pras Co., Ltd., Tokyo, Japan. Two representative samples were submitted which were identified as styles Eradi-Lite® (Style2712-00, Red) and Nite-Lite® (Style 2612-00, Olympic Blue), respectively. The first item, identified as Eradi-Lite (Style 2712-00, Red), consists of a woven fabric composed of polyester man-made fibers that has been coated/laminated on both sides with a compact polyvinyl chloride plastics material. One side of the material is red while the other side is white in color. This material will be imported as roll goods measuring 78 inches in width and 30 yards in length. The second item, identified as Nite-Lite (Style 2612-00, Blue), consists of a woven fabric composed of polyester man-made fibers that has been coated/laminated on both sides with a compact polyvinyl chloride plastics material. One side of the material is blue while the other side is gray in color. This material will be imported as roll goods measuring 61 inches in width and 40 yards in length. You submitted a Fax dated February 22, 2002, which provided the following technical specifications for these two materials: Style Wt. Of PVC Wt. Of Polyester Total Wt. Eradi-Lite (Style 2712-00, Red) 500 g/m² 80 g/m² 580 g/m² Nite-Lite (Style 2612-00, Olympic Blue) 455 g/m² 80 g/m² 535 g/m² You believe that classification in tariff subheading 5903.10.2090 is correct. However, pertinent Chapter 59, note 2(a)(3) reads: “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, providing that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39).” Therefore, the applicable subheading for the two 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. 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division