The tariff classification of a PVC coated knit mesh fabric, for use in the production of backpacks and luggage, etc., from either Taiwan or Thailand.

NY G84456 November 29, 2000 CLA-2-39:RR:NC:TA:350 G84456 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. John B. Waddick Samsonite Corporation Twin Plants P.O. Box 1116 Nogalez, AZ 85628 RE: The tariff classification of a PVC coated knit mesh fabric, for use in the production of backpacks and luggage, etc., from either Taiwan or Thailand. Dear Mr. Waddick: In your letter dated November 13, 2000, you requested a classification ruling. The instant sample, as described in your letter, consists of an open elliptical mesh warp knit fabric constructed from 300 denier polyester man-made fiber yarns. The knit yarns of this fabric are completely coated or encased in black pigmented, compact, polyvinyl chloride plastic, which is amply visible to the naked eye. The 3 x 1.5-mm elliptical mesh openings remain as such. You state that this material will be shipped in rolls measuring 54 inches in width having running lengths of 100 yards, and, as such will weigh 37 kilograms or 0.295 kg/m². The percentage of plastic to fabric is given as 80% PVC vis a vis 20% polyester. Your letter detailed the exact manufacturing process as follows: Clear and skim the polyester mesh yarn. Fix the mesh yarn shape Coat the yarn with Polyvinyl Chloride Plastic Dry the mesh Finish the mesh You suggest classification is proper in tariff subheading 3921.90.1100. However, following the Semperit Belting Case (Slip-Op 94-100), the classification of a material such as this has been changed. This case, in essence, ruled that the words in the tariff subheading "predominate by weight over any other single textile fiber" presupposed the existence of two or more classes of textile fibers. Since this material is composed of only one man-made textile fiber (polyester), classification is now deferred to the subheading below. The applicable subheading for the material is 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. You further inquire about whether or not luggage products constructed from this material in Mexico will be eligible for tariff preference under the North America Free Trade Agreement. We are unable to issue a NAFTA ruling on luggage products manufactured or assembled in Mexico at this time without additional product specific information. In this regard, we will require a prototype or representative sample. Additionally, please identify the country of origin of each component in the finished product and provide a detailed description of each stage of the manufacturing process and, again, state in which country each step of production occurred. 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