The tariff classification of plastic coated textile with attached keder from China

N268300 September 30, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. Sam Choi Lark International, Inc. 9820 Bell Ranch Dr. #102 Santa Fe Springs, CA 90670 RE: The tariff classification of plastic coated textile with attached keder from China Dear Mr. Choi: In your letter dated August 12, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Keder with pre-attached vinyl. This item is imported as sheets of material that are folded and packed in bags. The material is comprised of polyester fabric that is coated or covered on both sides with polyvinyl chloride (PVC) plastic material. Each sheet will have one of the following four dimensions: 61.5” by 25 yards; 61.5” by 50 yards; 99.75” by 25 yards; 99.75” by 50 yards. Attached to the long edge of each sheet is a keder that is constructed in the form of a flap that folds over the edge of the sheet on both sides, with a width of approximately 2” on each side of the sheet. The keder has an inside lining of PVC. Attached along the inside edge of the flap is a cylindrical rubber rod that runs the length of the edge of the sheet, either 25 yards or 50 yards. The rubber rod is designed to be inserted in the channel of the metal frame of a tent (not included in the importation) to facilitate the attachment of the sheet to that frame. The sheets will form the material of the tent. You have suggested that this item is correctly classified in heading 5903. However, we do not agree because this material is coated or covered on both sides with plastic material. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The keder and the rubber rod perform the subordinate role of facilitating the attachment of the sheet material to the tent frame. The textile material that is coated or covered with plastic material performs the primary role of forming that material of the tent. Therefore, it is the opinion of this office that the textile material that is coated or covered on both sides with plastic material provides the essential character within the meaning of GRI 3(b). The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. In the ENs for Chapter 39, under the section entitled “Plastics and textile combinations”, the following is stated: “The following products are also covered by this Chapter: (b) Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour;” The applicable subheading for the Keder with pre-attached vinyl will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division