The tariff classification of a plastic coated textile fabric, for use in the manufacture of tarpaulins, from either Korea or China.

NY M87817 November 22, 2006 CLA-2-39:RR:NC:TA:350 M87817 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Etsuko Wilson Calsak Corporation 1225 W. 190th Street, Suite 375 Gardena, CA 90248 RE: The tariff classification of a plastic coated textile fabric, for use in the manufacture of tarpaulins, from either Korea or China. Dear Mr. Wilson: In your letter dated October 24, 2006, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of a leno woven fabric having wide open meshes (about 1/4" square) that is composed of 100% polyethylene man-made fibers. This material has been completely covered or laminated on both sides with a clear polyethylene plastics material, which is in a sufficient amount to be clearly visible to the naked eye. You state that this material will be used in the manufacture of tarpaulins after its importation into the United States. The instant sample was informally weighed and was found to weigh approximately 223 grams per square meter. You suggest classification is proper in tariff subheading 3926.90.9880, which provides for … other articles of plastic. Since it is inferred from your correspondence that this material will be imported in the piece (roll goods), and not as a finished or completed tarpaulin having hems and/or grommets, etc., such classification would not be correct. The applicable subheading for the material, which again, we presume will be imported as roll goods, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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