N099330 N0 Ruling Active

The tariff classification of two PVC coated textile fabrics, for use as placemats, from China.

Issued April 8, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.10.2010

Headings: 5903

Product description

They consist of polyester woven fabric, the yarns of which were encased in polyvinyl chloride plastic before the weaving process took place.

CBP rationale

The applicable subheading for this product will be 5903.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

Full text

N099330 April 8, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2010 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of two PVC coated textile fabrics, for use as placemats, from China. Dear Mr. Whitson: In your letter dated February 24, 2010 you requested a tariff classification ruling. Your samples are being retained for our files. Two representative samples were submitted which were identified as Costco item # 503100. They consist of polyester woven fabric, the yarns of which were encased in polyvinyl chloride plastic before the weaving process took place. You state that the weight composition is 75% PVC and 25% polyester man-made fibers, respectively, for each sample. These two mats, which differ mainly in texture and pattern, measure 18" x 12" (rectangular). They are not hemmed. The applicable subheading for this product will be 5903.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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

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