The tariff classification of several window shading/outdoor furniture fabrics from either China or the United States. Correction to Ruling Number N044681

N047563 January 20, 2009 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.10.2010 Mr. Charles E. Morgan Phifer Incorporated 4400 Kauloosa Avenue Tuscaloosa, AL 35401 RE: The tariff classification of several window shading/outdoor furniture fabrics from either China or the United States. Correction to Ruling Number N044681 Dear Mr. Morgan: This replaces Ruling Number N044681, dated December 8, 2008, which contained a mistake of fact. In your original request for a ruling, you stated that the PVC coating “makes up between 70% and 82% of the total weight of the finished products.” In our ruling, N044681, we interpreted the word “between” to mean that the possible range of weights included the end-points of 70 percent and 82 percent. Based on the information provided in your correction request letter and a subsequent phone call to your office, it is our understanding that the imported fabric is always over 70 percent by weight of the plastic (PVC) coating material. Accordingly, we are correcting this ruling to provide the classification for “Sheerweave®” and “Phifertex®” fabrics given the weight of the plastic coating constitutes over 70 percent by weight of the total weight of the finished fabric. A complete corrected ruling follows. In your letter dated November 13, 2008, you requested a tariff classification ruling. You submitted an array of samples which you identified under the brand names “Sheerweave®” and “Phifertex®”, respectively. The samples submitted are all similar in construction and composition. That is, they consist of core yarns of polyester man-made fibers that have been completely encased in a polyvinyl chloride plastics material. The PVC portion of these materials will be over 70 percent by weight of the total weight of the fabric. The applicable subheading for the materials will be 5903.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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, fabrics, of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated. The duty rate will be Free. 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