The tariff classification of a plastics coated textile fabric, for use in the manufacture of pool covers, from Korea.

N225815 August 3, 2012 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 3921.90.1500 Mr. David Kim David D. Kim CHB 21136 S. Wilmington Avenue, Suite 200 Carson, CA 90810 RE: The tariff classification of a plastics coated textile fabric, for use in the manufacture of pool covers, from Korea. Dear Mr. Kim: In your letter dated July 25, 2012, on behalf of Pool Cover Corporation, you requested a tariff classification ruling. Your letter indicates that the sample, identified as “GREENTEX”, consists of a woven substrate fabric composed of 100 percent polypropylene man-made fibers which has been coated on both sides with a compact TPO (Thermal Polyolefin) plastics material. The TPO coating is visible on both sides of the sample. You state that the “GREENTEX” material will be imported as roll goods without any hems or grommets. The instant sample was informally weighed and was found to weigh approximately 370 grams per square meter. Your letter does not specify the weight of the base fabric in relation to the weight of the TPO coating. Since the polypropylene woven fabric is visibly coated on both sides with a compact plastic material, Chapter 59, note 2(a)(3), Harmonized Tariff Schedule of the United States, applies. That note reads “Heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … other than products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, providing that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39).” Following the instructional criteria outlined in this note, the tariff classification for this product will be as follows: If the weight of the plastic coating portion is over 70 percent by weight of the total weight of the “GREENTEX” material, the applicable subheading for the material 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, other than cellular, 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 the weight of the plastic coating portion is not over 70 percent by weight of the total weight of the “GREENTEX” material, the applicable subheading for the material 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, other than cellular, 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