The tariff classification of two PVC coated textile fabrics, for use in the production of rainwear, shower curtains and mattress ticking, etc., from China.

NY L86876 August 26, 2005 CLA-2-39:RR:NC:TA:350 L86876 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5903.10.2090 Mr. Marc D. Torrence V. Alexander & Company, Inc. P.O. Box 291929 Nashville, TN 37229-1029 RE: The tariff classification of two PVC coated textile fabrics, for use in the production of rainwear, shower curtains and mattress ticking, etc., from China. Dear Mr. Torrence: In your letter dated August 4, 2005, you requested a tariff classification ruling. The first item, which was not identified as to style or quality number, consists of a bright yellow material, which is composed of a woven polyester scrim that has been completely coated or covered on one side with a compact polyvinyl chloride plastics material. You state that this material is 95% by weight, the PVC portion and 5% polyester man-made fibers. This material has application in the manufacture of rainwear. The second item, which also, was not identified by any style or reference number, consists of a light green material, which is composed of a woven polyester scrim material, that has been completely coated or covered on both sides with a compact polyvinyl chloride plastics material. One side has been embossed to imbue a fine woven effect. You state that this material is 85% by weight, PVC, and 15% polyester man-made fibers. The sample submitted was informally weighed, and was found to weigh approximately 425 grams per square meter. This material will be used in the manufacture of such things as shower curtains, mattress covers and cart covers, etc. The applicable subheading for the first item (bright yellow material) will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate is Free. The applicable subheading for the second item (light green 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division