The tariff classification of a PVC coated textile fabric, for use in the manufacture of tarpaulins, awnings and truck covers, etc., from China.

N240564 November 13, 2013 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Chris Tafoya Rioga 2406 Glacier Way Hanford, CA 93230 RE: The tariff classification of a PVC coated textile fabric, for use in the manufacture of tarpaulins, awnings and truck covers, etc., from China. Dear Mr. Tafoya: In your letter dated March 14, 2013, you requested a tariff classification ruling. The instant sample, identified as item TB7633BR-610 in your correspondence, consists of a woven fabric composed of polyester plastic strips measuring less than 5 mm in apparent width, and, as such, are considered to be man-made textile material for tariff purposes. This fabric has been laminated on both sides with a compact polyvinyl chloride plastic material. The material was sent to the U.S. Customs laboratory for analysis which made the following determination: The material weighs 576.3 grams per square meter having the following breakdown by weight: Wt. of PVC: 64.5% Wt. of Fabric: 35.5% The applicable subheading for the material will be 3921.90.1950, 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 a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division