The tariff classification of a PVC laminated material, for use in the manufacture of awnings, from China.

N223527 July 10, 2012 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 3921.90.1500 Ms. Sheila Hawkins Dometic Group 509 S. Poplar Street LeGrange, IN 46761 RE: The tariff classification of a PVC laminated material, for use in the manufacture of awnings, from China. Dear Ms. Hawkins: In your letter dated June 26, 2012, you requested a tariff classification ruling. According to your letter, the material, which was not identified as to style or quality number, consists of a warp knit substrate material of polyester man-made fiber construction that has been laminated on both sides with a compact polyvinyl chloride plastics material. The PVC portion on one side has been calendared and printed to create a textile like appearance. The instant sample was informally weighed and was found to weigh approximately 450 grams per square meter. While no specific weight breakdown was provided in your letter, the classification of this product will be as follows: If over 70 percent weight of plastic, the applicable subheading for the material will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg/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. If not over 70 percent weight of plastic, the applicable subheading for the material will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg/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