The tariff classification of two PVC coated textile fabrics, for use in the manufacture of truck covers, tarpaulins and fencing, etc., from China.

N172881 June 28, 2011 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2010 Mr. Eric Brown BondCote Corporation P.O. Box 729 509 Burgis Avenue Pulaski, VA 24301 RE: The tariff classification of two PVC coated textile fabrics, for use in the manufacture of truck covers, tarpaulins and fencing, etc., from China. Dear Mr. Brown: In your letter dated June 22, 2011, you requested a tariff classification ruling. You submitted two representative samples which are going to be marketed under the “TufMesh” brand name. The first item, identified as style # C10655, consists of a woven fabric having an open mesh construction that is composed of yarns of polyester man-made fibers. These yarns have previously been encased in a polyvinyl chloride plastic (PVC) prior to the weaving operation and then heat set to prevent unraveling. You write that the material has the following technical specifications by weight. Wt. of Polyester: 85 g/m² (24%) Wt. of PVC 265 g/m² (76%) Total Wt.: 350 g/m² The second item, identified by style # C14656, consists of a woven fabric having an open mesh construction that is composed of yarns of polyester man-made fibers. These yarns have previously been encased in a polyvinyl chloride plastic (PVC) prior to the weaving operation and then heat set to prevent unraveling. You write that the material has the following technical specifications by weight. Wt. of Polyester: 125 g/m² (25%) Wt. of PVC 385 g/m² (75%) Total Wt.: 510 g/m² According to your correspondence, both of these materials will be imported as roll goods having widths ranging from 54" to 120 and lengths that will vary from 60 to 200 yards in length. The applicable subheading for both styles 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