The tariff classification of four plastics coated textile fabrics, for use in the manufacture of banners, signs and various displays, from China.

N247883 December 10, 2013 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5903.90.3090 Mr. Kevin Wang PAC Customs Services Inc. 230-59 International Airport Center Blvd., Suite 285 Jamaica, NY 11413 RE: The tariff classification of four plastics coated textile fabrics, for use in the manufacture of banners, signs and various displays, from China. Dear Mr. Wang: In your letter dated September 6, 2013, on behalf of YJ (USA) Corporation DBA Bazoongi Kids, you requested a tariff classification ruling. You supplied four representative samples which were described as follows: Product code A095WW350UV-MR3.1 consists of a woven fabric composed of pigmented polyethylene plastic strips measuring 1.79 mm wide that have been visibly coated on both sides with a compact polyethylene plastics material. You state that the material weighs 360 grams per square meter having the following breakdown: 50% fabric/50% plastic coating. Product code A12WW350UV-MR3.1 consists of a woven fabric composed of pigmented polyethylene plastic strips measuring 2.5 mm wide that have been visibly coated on both sides with a compact polyethylene plastics material. You state that the material weighs 400 grams per square meter having the following breakdown: 55% fabric/45% plastic coating. Product code A028WG547UV-MR2 consists of a woven fabric composed of pigmented polyethylene plastic strips measuring 2.5 mm wide that has been visibly coated on only one side with a compact polyethylene plastics material. You state that the material weighs 95 grams per square meter having the following breakdown: 74% fabric/26% plastic coating. Product code A058WG547UV-MR3.1 consists of a woven fabric composed of pigmented polyethylene plastic strips measuring 2.08 mm wide that have been visibly coated on both sides with a compact polyethylene plastics material. You state that the material weighs 195 grams per square meter having the following breakdown: 62% fabric/38% plastic coating. Your suggestion that these materials fall under tariff code 3921.90.4090 is not correct as these materials all weigh less than 1.492 kg/m² and are combined with textile material. The tariff classifications of these materials, which we presume will be imported as roll goods will be as follows: The applicable subheading for items A095WW350UV-MR3.1, A12WW350UV-MR3.1 and A058WG547UV-MR3.1 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. The applicable subheading for item A028WG547UV-MR2 will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 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