The tariff classification of "Sibelon CNT" PVC and Textile membrane liners for hydraulic structures, from Italy.
Issued March 26, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.2900
Headings: 3921
Product description
You list nine styles of a product referred to as Sibelon CNT and submit a piece of the CNT 3750 material as a representative sample. All qualities consist of a substantial layer of polyester needleloom felt laminated to a compact layer of polyvinyl chloride plastics. The “3750" designation indicates the total weight of the material expressed in grams per square meter. The weights of the felt and the PVC are given at 500 g/m² and 3,250 g/m², respectively. The thickness of the PVC is given as 2.5 mm. The felt is approximately 3.5 mm thick. According to your chart, the various qualities will be imported in weights ranging from 1,500 - 5,900 g/m². The PVC portions will range from 1,300 g/m² to 5,200 g/m² while the needleloom felt portions will vary from 200 to 700 g/m², respectively. The PVC portions will range from 1.0 to 4.0 mm in thickness, with the thickness of the felt varying accordingly. In all instances the PVC plastic will comprise over 50% by weight of the material as a whole, thereby excluding any consideration as a laminated needleloom felt under heading 5602 (Chapter 56, Note 3 (a)). Further, all styles weigh over 1.492 kg/m². Your literature indicates that these geosynthetic membrane materials have application in hydraulic structures, such as dams, canals, tunnels and reservoirs, etc.
CBP rationale
The applicable subheading for the product will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing more than 1.
Full text
NY D89026 March 26, 1999 CLA-2-39:RR:NC:TA:350 D89026 CATEGORY: Classification TARIFF NO.: 3921.90.2900 Mr. John A. Wilkes, P.E. CARPI USA Inc. 401 West Main Street, Suite 314 Lexington, KY 40507 RE: The tariff classification of “Sibelon CNT” PVC and Textile membrane liners for hydraulic structures, from Italy. Dear Mr. Wilkes: In your letter dated February 23rd and subsequent Fax of March 25th, 1999, you requested a tariff classification ruling. You list nine styles of a product referred to as Sibelon CNT and submit a piece of the CNT 3750 material as a representative sample. All qualities consist of a substantial layer of polyester needleloom felt laminated to a compact layer of polyvinyl chloride plastics. The “3750" designation indicates the total weight of the material expressed in grams per square meter. The weights of the felt and the PVC are given at 500 g/m² and 3,250 g/m², respectively. The thickness of the PVC is given as 2.5 mm. The felt is approximately 3.5 mm thick. According to your chart, the various qualities will be imported in weights ranging from 1,500 - 5,900 g/m². The PVC portions will range from 1,300 g/m² to 5,200 g/m² while the needleloom felt portions will vary from 200 to 700 g/m², respectively. The PVC portions will range from 1.0 to 4.0 mm in thickness, with the thickness of the felt varying accordingly. In all instances the PVC plastic will comprise over 50% by weight of the material as a whole, thereby excluding any consideration as a laminated needleloom felt under heading 5602 (Chapter 56, Note 3 (a)). Further, all styles weigh over 1.492 kg/m². Your literature indicates that these geosynthetic membrane materials have application in hydraulic structures, such as dams, canals, tunnels and reservoirs, etc. You believe 3921.12.00 is the correct tariff number. This subheading is for cellular PVC combined with textile material. Since the PVC is compact in nature, this subheading is not in consideration. The applicable subheading for the product will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing more than 1.492 kg/m². The rate of duty will be 4.4 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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