10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of polyvinyl chloride sheet and knit textile fabric coated with plastic from Germany.
Issued November 9, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 816004 (November 9, 1995)
Tariff classification
HTS codes: 3921.12.5000, 5903.10.1000
Product description
The first sample (Quality Number 9175) is a sheet composed of cellular polyvinyl chloride (PVC) plastic. This sheet, which is rectangular at the time of importation, will be used for dashboards of automobiles. The second sample (Quality Number 9275) is a knit textile fabric composed of a 65/35 cotton/polyester blend, in which the cotton predominates by weight. The fabric is laminated or coated on one side with a PVC plastic with a pronounced upper surface of compact PVC, embossed or laminated to imitate top grain black leather. The weight of the material is 750 grams per square meter, and the total thickness is 1.1 millimeters.
CBP rationale
The applicable subheading for the PVC sheet will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, other. The applicable subheading for the knit textile fabric coated or laminated with PVC plastic will be 5903.10.1000, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: with polyvinyl chloride, of cotton.
Full text
NY 816004 November 9, 1995 CLA-2-39:R:N3:221 816004 CATEGORY: Classification TARIFF NO.: 3921.12.5000; 5903.10.1000 Ms. Catherine A. Shyan Panalpina, Inc. 500 E. Thorndale Avenue, Suite H Wood Dale, Il 60191 RE: The tariff classification of polyvinyl chloride sheet and knit textile fabric coated with plastic from Germany. Dear Ms. Shyan: In your letter dated August 14, 1995, received in this office October 18, 1995, on behalf of Delphi Automotive, you requested a tariff classification ruling. Two samples were submitted with your letter. The first sample (Quality Number 9175) is a sheet composed of cellular polyvinyl chloride (PVC) plastic. This sheet, which is rectangular at the time of importation, will be used for dashboards of automobiles. The second sample (Quality Number 9275) is a knit textile fabric composed of a 65/35 cotton/polyester blend, in which the cotton predominates by weight. The fabric is laminated or coated on one side with a PVC plastic with a pronounced upper surface of compact PVC, embossed or laminated to imitate top grain black leather. The weight of the material is 750 grams per square meter, and the total thickness is 1.1 millimeters. The applicable subheading for the PVC sheet will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, other. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the knit textile fabric coated or laminated with PVC plastic will be 5903.10.1000, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: with polyvinyl chloride, of cotton. The rate of duty will be 5 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 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of PVC foam panels from China
The tariff classification of PVC sheeting from Taiwan
The tariff classification of PVC deck boards.
The tariff classification of cellular sheet from China
The tariff classification of Brava Lear, a plastics coated/laminated textile fabric, from Colombia
The tariff classification of an iron on mending patch for use on apparel, from China.
The tariff classification of message boards, chalk, and plastic sheets from Hong Kong and Europe.
The tariff classification of polyvinyl chloride sheet (PVC) from China.
The tariff classification of “Beach Princess Beach Set” from China
The tariff classification of cellular sheet from China.
Follow 816004
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.