E84619 E8 Ruling Active

The tariff classification of truck tarp/upholstery type material, from either China or Indonesia.

Issued July 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.1950

Headings: 3921

Product description

The instant sample, green in color, consists of a woven scrim of nylon man-made fiber yarns that have been completely covered and encased with a compact polyvinyl chloride plastics material. You indicate that the material weighs 12.5 ounces per square yard and will be imported in widths of 57" and 68", respectively. You did not, however, provide us with a style or quality number which would help us identify the material upon its importation. In the future, if possible, please provide same. Although, we note per a recent telephone conversation, that no style number has as yet been set up for the material. Additionally, while you did not provide us with a weight breakdown for the nylon vis a vis the PVC; because of the fabrics construction, it will not affect the final classification. Please provide such information on any similar requests in the future, if possible.

CBP rationale

The applicable subheading for the product 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, other than cellular, combined with a single textile material, other, weighing not more than 1.

Full text

NY E84619 July 19, 1999 CLA-2-39:RR:NC:TA:350 E84619 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Winnie Tan Bob Barker Co., Inc. 118 E. Jones Street Fuquay-Varina, NC 27526 RE: The tariff classification of truck tarp/upholstery type material, from either China or Indonesia. Dear Ms. Tan: In your letter dated July 9, 1999, you requested a classification ruling. The instant sample, green in color, consists of a woven scrim of nylon man-made fiber yarns that have been completely covered and encased with a compact polyvinyl chloride plastics material. You indicate that the material weighs 12.5 ounces per square yard and will be imported in widths of 57" and 68", respectively. You did not, however, provide us with a style or quality number which would help us identify the material upon its importation. In the future, if possible, please provide same. Although, we note per a recent telephone conversation, that no style number has as yet been set up for the material. Additionally, while you did not provide us with a weight breakdown for the nylon vis a vis the PVC; because of the fabrics construction, it will not affect the final classification. Please provide such information on any similar requests in the future, if possible. The applicable subheading for the product 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, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. There are no textile restraints for this merchandise. 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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