The tariff classification of vinyl coated fabric from China

N257439 September 29, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Mr. Michael Pipitone John F. Kilroy Co, Inc. One Cross Island Plaza, Suite 203E Rosedale, NY 11422-1400 RE: The tariff classification of vinyl coated fabric from China Dear Mr. Pipitone: In your letter dated September 12, 2014, on behalf of Teijin Frontier USA Inc., you requested a tariff classification ruling. A sample swatch was provided with your letter. The product is a polyester woven fabric that is heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastics. The polyester accounts for 15-20 percent of the weight and the PVC for 80-85 percent of the weight. The coated fabric weighs 13 ounces per square yard. The applicable subheading for the coated fabric 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. 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division