The tariff classification of a PVC laminated woven textile fabric for use in the manufacture of spa covers, from Korea.
Issued May 7, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.1950
Headings: 3921
Product description
The instant sample, which was not identified as to style or quality number, consists of an open mesh woven fabric composed of polyester man-made fibers. This fabric has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. One surface has been embossed to simulate a fine woven effect. You provided the following technical specifications for this material which will be imported as roll goods: Woven fabric: 500D x 250D Wt. Of PVC: 8.2 oz/yd (82%) Wt. Of Textile: 1.8 oz/yd (18%) Your letter suggests that this material, after its importation into the United States, will either be manufactured into spa covers here or exported to Canada as roll goods for the ultimate manufacture into such a product. We suggest that you contact either Canadian Customs directly or the Canadian Embassy in Washington, D.C., to learn
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, other than cellular, combined with a single textile material, other, weighing not more than 1.
Full text
NY H80621 May 7, 2001 CLA-2-39:RR:NC:TA:350 H80621 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Hiro Tashiro Lease Board Company, USA 2571 Plaza Del Amo #313 Toranca, CA 90503 RE: The tariff classification of a PVC laminated woven textile fabric for use in the manufacture of spa covers, from Korea. Dear Mr. Tashiro: In your letter, which was received May 3, 2001, you requested a classification ruling. The instant sample, which was not identified as to style or quality number, consists of an open mesh woven fabric composed of polyester man-made fibers. This fabric has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. One surface has been embossed to simulate a fine woven effect. You provided the following technical specifications for this material which will be imported as roll goods: Woven fabric: 500D x 250D Wt. Of PVC: 8.2 oz/yd (82%) Wt. Of Textile: 1.8 oz/yd (18%) Your letter suggests that this material, after its importation into the United States, will either be manufactured into spa covers here or exported to Canada as roll goods for the ultimate manufacture into such a product. We suggest that you contact either Canadian Customs directly or the Canadian Embassy in Washington, D.C., to learn the applicable duties and textile restraints for any goods shipped from the United States to Canada. 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, 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 currently no textile restraints for this material being a product of Korea. 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
More rulings on the same tariff codes
The tariff classification of plastic coated textile fabrics from Japan or China
The tariff classification of four textile fabrics and one plastic sheet from Spain
The tariff classification of polyvinyl chloride (PVC) liners from China
The tariff classification of plastic coated textile fabrics from China
The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China. Correction to Ruling Number N299983.
The tariff classification of V-FABIMP-80.5TG laminated PVC vinyl with scrim (Tan and Grey) from China
The tariff classification of V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China. Correction to Ruling Number N299987.
The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China
The tariff classification of V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China
The tariff classification of coated strip fabric from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →