The tariff classification of two PVC coated weft inserted warp knit fabrics (tarpaulin material), from Korea.
Issued February 8, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.1950
Headings: 3921
Product description
This PVC coating was applied to the material after its construction. Fabric "A" has a stated construction of 500Dx500Dx75D, 9x9x9/sq./inch while Fabric "B" has a construction of 1000Dx1000Dx1000D, 9x9x9/sq./inch. Your correspondence indicates that these two materials will be imported as piece goods having 60" widths and the following technical specifications were provided: A" "B" Wt. of fabric: 1.7 oz/y2 (49%) 2.2 oz/y2 (40%) Wt. of PVC: 1.8 oz/y2 (51%) 3.3 oz/y2 (60%) Total wt.: 3.5 oz/y2 (100%) 5.5 oz/y2 (100%)
CBP rationale
The applicable subheading for the two materials (A and B) will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.
Full text
NY 806487 February 8, 1995 CLA-2-39:S:N:N6:350 806487 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Sooseong Park Imex Worldwide Systems 8901 South La Cienega Blvd., Suite 211 Inglewood, CA 90301 RE: The tariff classification of two PVC coated weft inserted warp knit fabrics (tarpaulin material), from Korea. Dear Mr. Park: In your letter dated January 24, 1995, on behalf of Lucky America, Inc., Cerritos, CA, you requested a tariff classification ruling. The manufacturer is Lucky Ltd., Seoul, Korea. The instant samples identified as "A" and "B", (a green and blue sample of each was submitted) consist of open mesh weft inserted warp knit fabrics composed of 100% polyester man-made fiber yarns that have been encased in polyvinyl chloride plastic. This PVC coating was applied to the material after its construction. Fabric "A" has a stated construction of 500Dx500Dx75D, 9x9x9/sq./inch while Fabric "B" has a construction of 1000Dx1000Dx1000D, 9x9x9/sq./inch. Your correspondence indicates that these two materials will be imported as piece goods having 60" widths and the following technical specifications were provided: A" "B" Wt. of fabric: 1.7 oz/y2 (49%) 2.2 oz/y2 (40%) Wt. of PVC: 1.8 oz/y2 (51%) 3.3 oz/y2 (60%) Total wt.: 3.5 oz/y2 (100%) 5.5 oz/y2 (100%) The applicable subheading for the two materials (A and B) will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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