The tariff classification of a textile fabric completely coated or covered with PVC, used as a covering for buildings, from Korea.

N208800 April 4, 2012 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 3921.90.1500 Mr. John W. Goudy Inland Plastics Ltd. P.O. Box 2199 Drumheller, Alberta Canada T0J 0Y0 RE: The tariff classification of a textile fabric completely coated or covered with PVC, used as a covering for buildings, from Korea. Dear Mr. Goudy: In your letter dated March 7, 2012, you requested a tariff classification ruling. The instant sample, identified in your correspondence as style H26 PVDF 98.5, is stated to consist of a woven fabric substrate composed of 100 percent polyester man-made fibers which has been completely coated or covered on both sides with a compact polyvinyl chloride plastic. Your letter indicates this material will be imported as roll goods measuring 98.5 inches in width and 50-yards in length with no hems or grommets. While you inferred in your letter that the plastic portion of this material is very close to 70 percent by weight of the total weight of the imported material, we note that the tariff classification of this product is predicated upon whether the imported material is over 70 percent by weight of the plastic coating. Please note that each shipment is subject to a laboratory analysis to ensure that the product is properly classified in the appropriate tariff subheading. The submitted sample was informally weighed and was found to weigh approximately 910 grams per square meter. The applicable subheading for the material if over 70 percent by weight of plastic 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. The applicable subheading for the material if not over 70 percent by weight of plastic will be 3921.90.1500 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, not over 70 percent by weight of plastics. The rate of duty will be 6.5 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, Thomas J. Russo Director National Commodity Specialist Division