The tariff classification of a PVC laminated textile fabric, for use in renovations of commercial and residential swimming pools, etc., from Korea.

N032878 July 16, 2008 CLA-2-39:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.2900 Mr. Andrew M. Mihalic Andy’s Pool Shop Inc. PO Box 32 694 Fallen Timbers Road New Geneva, PA 15467 RE: The tariff classification of a PVC laminated textile fabric, for use in renovations of commercial and residential swimming pools, etc., from Korea. Dear Mr. Mihalic: In your letter dated July 5, 2008, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of an open mesh weft insert textile fabric (1000 denier/9 x 9) that is composed of polyester (filament) man-made fibers. This material has been heavily laminated on both sides with a polyvinyl chloride plastics material which is compact in nature. You state that the textile portion weighs 90 grams per square meter, while the PVC portion varies from 1,810 -1,910 grams per square meter. You suggest that classification is proper in tariff subheading 5903.10.2090 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 plastics”, however, this is not correct. Chapter 59, note 2(a)(3) excludes from classification therein “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 in color (chapter 39).” Accordingly, since your material is visibly laminated on both sides with a compact PVC material, no further consideration can be given to heading 5903. Please note that the ruling you cite in defense of your position, N013399, concerned a textile material that was only laminated on one side. Accordingly, the applicable subheading for the material, which you indicate will be imported as roll goods measuring 1.65m or 2.05m x 25m, will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing more than 1.492 kg/m². The rate of duty will be 4.4 percent ad valorem.       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