The tariff classification of a PVC laminated textile fabric (tarpaulin material), from Korea.

N090532 January 29, 2010 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Mr. Chad Lee Newmantek USA, Inc. 1530 Sunbluff Drive Diamond Bar, CA 91765 RE: The tariff classification of a PVC laminated textile fabric (tarpaulin material), from Korea. Dear Mr. Lee: In your letter dated January 8, 2010, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a knit fabric that is composed of 100 percent polyester man-made fibers. This fabric has been laminated on both sides with a compact polyvinyl chloride plastics material. You state in your letter that this material will be imported in rolls measuring 100-yards in length and in 54-inch and 62-inch widths. This material has application in the manufacture of “Out Door and Spa covers”. The following weight specifications were provided: Wt. of textile: 55 g/m² (15.7%) Wt. of PVC: 295 g/m² (84.3%) Total Wt.: 350 g/m² The applicable subheading for the product, which we presume will be imported as roll goods, will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 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