The tariff classification of two PVC laminated textile fabrics, from China and Korea.

N035975 September 17, 2008 CLA-2-39:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. John W. Goudy Inland Plastics Ltd. P.O. Box 2199 Drumheller, Alberta Canada T0J 0Y0 RE: The tariff classification of two PVC laminated textile fabrics, from China and Korea. Dear Mr. Goudy: In your letter received in our office on August 19, 2008, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles IP1850H and 2250H, respectively. Both materials consist of woven polyester substrate fabrics that have been laminated on both sides with a compact polyvinyl chloride plastics material. You provided the following technical specifications for these two materials: Style IP1850H Style 2250H Wt. of Textile: 5.2 oz/y² 6.0 oz/y² Wt. of PVC: 12.8 oz/y² 16.0 oz/y² Total Wt.: 18.0 oz/y² 22.0 oz/y² You suggest that classification is correct in tariff subheading 3921.90.1100, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. Your contention, however, would not be correct. In Slip-Op 94-100, published in 1994, the Court of International Trade 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 the substrate material in both situations outlined above are composed of only one man-made textile fiber (polyester), these products would not fall within tariff subheading 3911.90.1100. The applicable subheading for both styles IP1850H and 2250H, which we presume will be imported as roll goods, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular plastic, combined with textile materials weighing not more than 1.492 kg/m², other. The rate of duty will be 5.3 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