The tariff classification of a PVC coated polyester canvas material, for use in the manufacture of awnings, etc., from Thailand.

NY F82632 February 9, 2000 CLA-2-39:RR:NC:TA:350 F82632 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Ralph M. Navedo Inter-Maritime Forwarding Company, Inc. 39 Broadway New York, NY 10006 RE: The tariff classification of a PVC coated polyester canvas material, for use in the manufacture of awnings, etc., from Thailand. Dear Mr. Navedo: In your letter dated January 17, 2000, on behalf of Nichimen America Inc., you requested a classification ruling. The supplier is Luckytex (Thailand) Public Co., Ltd., Thailand. The representative sample, identified as product code #2006, consists of a woven fabric (20/2 x 20/2, 54 x 40) composed of spun yarn polyester man-made fiber fabric that has been coated/laminated on both sides with a compact polyvinyl chloride plastics material. Your literature states that this material weighs 530 – 570 g/m² (coated) and will be imported in 73 inch (185 cm) widths. The material is 0.55 mm + 0.05 mm in thickness. You did not furnish the respective weights (percentages) of the plastic to the fabric. In this situation, however, this is not a critical factor. While the instant sample is green in color, it may be imported in several other colors, e.g., orange, red, or blue, etc. This material has final application in the production of awnings, boat covers, marine hatches and tents, etc. You suggest that classification may be proper in tariff subheading 5903.10.3000. Chapter 59, note 2(a)(3) states that heading 5903 applies to: textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39). Additionally, subheading 5903.10.3000 refers to a base fabric composed of other than cotton or man-made fibers. Your material is of polyester man-made fibers. Since, your material is coated/laminated on both sides with the PVC material, not withstanding the fact that the base fabric is polyester man-made fibers, no consideration may be given to subheading 5903.10.3000. Accordingly, 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 presently 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