The tariff classification of plastic coated textile fabric from an unspecified country

N264042 September 4, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Randy Rucker Drinker Biddle & Reath, LLP 191 North Wacker Drive, Suite 3700 Chicago, IL 60606 RE: The tariff classification of plastic coated textile fabric from an unspecified country Dear Mr. Rucker: In your letter dated April 13, 2015, on behalf of Synthetic Resources, you requested a tariff classification ruling. We apologize for the delay in our response, as we were awaiting laboratory analysis of the samples you provided. The merchandise at issue consists of six styles of PVC coated fabric material, identified by the following style numbers, TB6303B-750 (22oz); TB7633-610 (18oz); TB1013-1100 (32oz); TC1213-1200 (35oz); TC12131B-1300 (38oz); and TC12131-1350 (40oz). In your submission you indicate that all of the styles in question are composed of polyester fabric that is coated on both sides by a visible layer of polyvinyl chloride (PVC) plastic. Additionally, in the case of each style the subject material weighs less than 1.492 kg/m2, and the PVC coating comprises more than 70% of the material’s total weight.You suggest classification of the PVC coated fabric material in subheading 3921.90, Harmonized Tariff Schedule of the United States (HTSUS), which covers plates, sheets, film, foil, and strip, of plastics (other than cellular), combined with textile materials. Based on the samples you provided, the polyester textile fabric is completely coated with a layer of PVC on both sides that is visible to the naked eye. Laboratory analysis of the samples show that the PVC coating is a non-cellular plastic material. As a result, provided the material in question is imported in a form that meets the terms of Note 10 to Chapter 39 (which defines the “expression plates, sheets, film, foil, and strip”), then classification in subheading 3921.90 would be appropriate. The applicable subheading for the PVC coated fabric material will be 3921.90.1100, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/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% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division