The tariff classification of a polyethylene plastics laminated nonwoven fabric, for use in the manufacture of boat covers, from Taiwan.

NY L89876 January 26, 2006 CLA-2-39:RR:NC:TA:350 L89876 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Joyce A. Frase Schott International, Inc. P.O. Box 7152 Akron, OH 44306 RE: The tariff classification of a polyethylene plastics laminated nonwoven fabric, for use in the manufacture of boat covers, from Taiwan. Dear Ms. Frase: In your letter dated January 11, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. The instant sample, consists of a nonwoven fabric composed of 100% polypropylene man-made fibers that has been laminated on one side with a compact polyethylene plastics material. You state that this material is composed of the following composition by weight: Wt. Of Nonwoven: 145 g/m² Wt. Of Plastic: 90 g/m² Total Wt.: 235 g/m² The polyethylene plastic top portion of this material imparts the essential character, as it will have application in protecting a boat from the elements (waterproofing, etc.). 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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