The tariff classification of several window shading/outdoor furniture fabrics, from either China or the United States.

N044681 December 8, 2008 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.10.2010; 5903.10.2500 Mr. Charles E. Morgan Phifer Incorporated 4400 Kauloosa Avenue Tuscaloosa, AL 35401 RE: The tariff classification of several window shading/outdoor furniture fabrics, from either China or the United States. Dear Mr. Morgan: In your letter dated November 13, 2008, you requested a tariff classification ruling. You submitted an array of samples which you identified under the brand names “Sheerweave®” and “Phifertex®”, respectively. The samples submitted are all similar in construction and composition. That is, they consist of core yarns of polyester man-made fibers that have been completely encased in a polyvinyl chloride plastics material. While you state that the PVC portion of these materials will vary between 70-82% of the total weight, you appear to be confused about what counts toward this breakout. In determining whether a material is over 70 percent by weight of the plastic portion, we only consider the weight of the coating and not the underlying yarn that is being coated. The applicable subheading for the materials (if over 70 percent by weight of plastic) will be 5903.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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. The duty rate will be Free. The applicable subheading for the materials (if not over 70 percent by weight of plastic) will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 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/. The merchandise classifiable in tariff subheading 5903.10.2500 falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. For future reference, please be advised that requests for binding rulings from U.S. Customs and Border Protection are limited to a maximum of 5 samples 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