The tariff classification of five styles of non-skid material for use as tool box liners, etc., from China.

NY I83543 July 31, 2002 CLA-2-39: RR:NC:TA:350 I83543 CATEGORY: Classification TARIFF NO.: 3921.12.1950 Mr. Martin Kirby Capitol USA, LLC 300 Cross Plains Blvd. P.O. Box 2023 Dalton, Georgia 30722 RE: The tariff classification of five styles of non-skid material for use as tool box liners, etc., from China. Dear Mr. Kirby: In your letter dated June 21, 2002, you requested a tariff classification ruling. The manufacturer is Yantai Chinaoury Rubber & Plastics Products Co. Ltd., Yantai, China. You submitted five representative samples which were identified as #1, #2, #3, #4 and #5, respectively. All five materials are constructed from open mesh base fabrics of knit construction which are composed of flat filament 270 denier polyester yarns. The size of the open meshes vary according to the individual knit constructions. These fabrics are subsequently coated or covered on both sides with a blown (foam) non-skid PVC plastics material. According to your letter, these materials have application as tool box drawer liners, auto fender covers, closet shelf liners, non-skid rug pads, grocery refrigerated case and produce case liners as well as several others. You further state that these materials will be imported in up to five coating weights and final products weights as follows: Style %PVC % fabric Wt. (Oz/yd²) #1 70 30 4.0 #2 80 20 7.5 #3 74 26 6.5 #4 85 15 16.5 #5 82 18 13.5 You suggest classification in tariff heading 5903.10.2010 which provides for “textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics, fabrics, of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated.” This subheading is not correct for the following two reasons: First, these materials were not formed from yarns which were previously coated and then knit to form the finished product. The fabric was constructed first and then coated/covered with the PVC plastic. Secondly, consideration under any tariff subheading in heading 5903 would not be proper following Chapter 59, note 2(a)(3) which reads in part “heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … 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)”.“ Since your materials are coated/covered on both sides, no further consideration can be given to heading 5903. The applicable subheading for the five materials will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The rate of duty will be 5.3 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division