The tariff classification of woven textile fabric coated with cellular acrylic from Estonia

N324262 March 21, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Anna McManus Markisol USA 700 Pinnacle Court, Suite 170 Norcross, Georgia 30071 RE: The tariff classification of woven textile fabric coated with cellular acrylic from Estonia Dear Ms. McManus: In your letter dated January 22, 2022 you requested a tariff classification ruling. Samples were provided to this office and submitted to the Customs and Border Protection (CBP) Laboratory for analysis. Article 1 is described as light filtering fabric. CBP laboratory analysis indicates that the fabric is a woven polyester coated on both sides with an acrylic material which is cellular in nature. Article 2 is described as room darkening fabric. CBP laboratory analysis indicates that the fabric is a woven polyester coated on both sides with an acrylic material which is cellular in nature. The applicable subheading for the light filtering fabric and the room darkening fabric will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The general rate of duty will be 6.5 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division