The tariff classification of a plastics coated nonwoven material, for use as drop cloths, from China.

NY M83399 June 6, 2006 CLA-2-56:RR:NC:TA:350 M83399 CATEGORY: Classification TARIFF NO.: 5603.94.9090 Ms. Joyce A. Frase Schott International, Inc. P.O. Box 7152 Akron, OH 44306 RE: The tariff classification of a plastics coated nonwoven material, for use as drop cloths, from China. Dear Ms. Frase: In your letter dated May 1, 2006, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a fabric of nonwoven spun lace construction, that has been lightly coated on one surface with a polyethylene plastics material. This PE layer, has, in turn, been coated with PVC anti-slip dots across its entire surface. These dots occur approximately ¼" apart. You state that this material will be imported in either rectangular sheets measuring 5’ x 15’ or rolls measuring 5 feet in width and 100 feet in length. The instant sample was informally weighed and was found to weigh approximately 246 grams per square meter. You suggest that classification in tariff subheading 3921.90.1950, HTS is proper. This subheading 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. This classification is not correct as the product is more specifically provided for as a nonwoven product described below. Further, there are no pertinent exclusions to classification in the below tariff subheading that would allow for classification to defer to chapter 39. The applicable subheading for the product will be 5603.94.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150g/m², not laminated, other, … of staple fibers. The duty rate will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division