The tariff classification of a polyvinyl chloride plastic coated textile fabric (Tarpaulin material), from either China or Korea.
Issued April 16, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.1950
Headings: 3921
Product description
The instant sample, identified as FLEX-1000 (PVC Tarpaulin) consists of a man-made polyester warp knit fabric with 1,000 denier high tenacity warp and weft inserted yarns that form a 16 x 16 to the inch grid. Both sides of the material have been covered or laminated with a compact, white translucent polyvinyl chloride plastics material. Your letter indicates that this material will be shipped in 100 yard roll lengths having 36-72 inch widths. This material will not contain any hems or grommets according to your correspondence You provided the following technical specifications for these two materials: Wt. of Fabric: 152 g/m2 (18%) Wt. of PVC: 698 g/m2 (82%) Total wt.: 850 g/m2 (100%)
CBP rationale
The applicable subheading for the material 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 C86259 April 16, 1998 CLA-2-39:RR:NC:TA:350 C86259 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Steve Kim Westpeak International Corporation P.O. Box 2125 Huntington Beach, CA 92647 RE: The tariff classification of a polyvinyl chloride plastic coated textile fabric (Tarpaulin material), from either China or Korea. Dear Mr. Kim: In your letters dated March 9th and 31st, 1998, you requested a tariff classification ruling. The instant sample, identified as FLEX-1000 (PVC Tarpaulin) consists of a man-made polyester warp knit fabric with 1,000 denier high tenacity warp and weft inserted yarns that form a 16 x 16 to the inch grid. Both sides of the material have been covered or laminated with a compact, white translucent polyvinyl chloride plastics material. Your letter indicates that this material will be shipped in 100 yard roll lengths having 36-72 inch widths. This material will not contain any hems or grommets according to your correspondence You provided the following technical specifications for these two materials: Wt. of Fabric: 152 g/m2 (18%) Wt. of PVC: 698 g/m2 (82%) Total wt.: 850 g/m2 (100%) The applicable subheading for the material 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 1.492 kg/m2. The rate of duty will be 5.3 percent ad valorem. 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 George Barth at 212-466-5884 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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