The tariff classification of two plastics coated textile fabrics (tarpaulin type material), from India.

N054483 April 7, 2009 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Mr. David A. Walser UPS Supply Chain Solutions PO Box 3549 2150 Peace Portal Drive Blaine, WA 98231 RE: The tariff classification of two plastics coated textile fabrics (tarpaulin type material), from India. Dear Mr. Walser: In your letter dated March 11, 2009, on behalf of Interwrap Inc., Canada, you requested a tariff classification ruling. The first item (Sample #1) consists of a woven fabric ( 8 x 8) composed of polypropylene plastic strips which measure less than 5 mm in apparent width, and, as such, are considered to be man-made textile for tariff purposes. This material has been coated on one side with a milky white polypropylene plastics material which is in sufficient quantity to be visible to the naked eye. You provided the following weight specifications for this material (we note that in your breakdown, you refer to the polypropylene plastic as PU and presume this is a typo): Wt. of Textile Strips: 48 g/m² (72.7%)                 Wt. of Plastic: 18 g/m² (27.3%)                 Total Wt.: 65 g/m² The second item (Sample #2) consists of a woven fabric ( 8 x 4) composed of polypropylene plastic strips which measure less than 5 mm in apparent width, and, as such, are considered to be man-made textile for tariff purposes. This material has been coated on one side with a milky white polypropylene plastics material which is in sufficient quantity to be visible to the naked eye. You provided the following weight specifications for this material (we note that in your breakdown, you refer to the polypropylene plastic as PU and presume this is a typo):: Wt. of Textile Strips: 42 g/m² (70%)                 Wt. of Plastic: 18 g/m² (30%)                 Total Wt.: 60 g/m²      The applicable subheading for the two materials will be 5903.90.3090 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 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