U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3921.90.1950
$102.8M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
16 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a laminated textile fabric, for use in the lining of water tanks, from Japan.
N065179 July 6, 2009 CLA-2-39:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Kathleen McGuire Toyota Tsusho America, Inc. 1300 Post Oak Blvd., Suite 1850 Houston, TX 77056 RE: The tariff classification of a laminated textile fabric, for use in the lining of water tanks, from Japan. Dear Ms. McGuire: In your letter dated June 11, 2009, you requested a tariff classification ruling. The manufacturer is Hagihara Industries Inc., Japan. The instant sample, identified as “TARPEE No. 7100”, consists of a woven fabric which is composed of plastic strips (polyester) which measure less than 5 mm in apparent width, and, as such, are considered to be of man-made textile material for tariff purposes. This woven substrate has been completely covered or laminated (visibly) on both sides with a compact polyethylene plastics material which is green on one side and black on the other. The instant sample was informally weighed and was found to weigh approximately 458 grams per square meter. The applicable subheading for the material, which you indicate, 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 general 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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
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