The tariff classification of five PVC coated textile fabrics from Korea

N103479 August 11, 2011 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100, 3921.90.1500 Mr. John W. Goudy Inland Plastics Ltd. P.O. Box 2199 Drumheller, AB, Canada T0J 0Y0 RE: The tariff classification of five PVC coated textile fabrics from Korea Dear Mr. Goudy: In your letter dated March 15, 2010 you requested a tariff classification ruling for five different polyvinyl chloride (PVC) coated textile fabrics. Samples were submitted for all five styles. The first item is product number IP1850H, which you have stated in subsequent communications with this office is also referred to as product number 1850H. The PVC is visible to the naked eye on both the face and the back side of this material. This item was tested by the Customs and Border Protection (CBP) lab and determined to be a plain woven polyester fabric coated on both sides with a compact PVC plastic material. The PVC plastic coating was determined to be over 70 percent by weight of the imported material and the sample weighed 696.2 g/m². The second item is product number IP1850H FR & PHTHALATE FREE. The PVC is visible to the naked eye on both the face and the back side of this material. This item was tested by the CBP lab and determined to be a woven polyester fabric coated on both sides with a compact PVC plastic material. The PVC plastic coating was determined to be over 70 percent by weight of the imported material and the sample weighed 614.5g/m². The third item is product number IP1875-TH TONNEAU COVER. The PVC is visible to the naked eye on both the face and the back side of this material. This item was tested by the CBP lab and determined to be a woven polyester fabric coated on both sides with a compact PVC plastic material. The PVC plastic coating was determined to be over 70 percent by weight of the imported material and the sample weighed 623.1 g/m². The fourth item is product number IP10B72. The PVC is visible to the naked eye on both the face and the back side of this material. This item was tested by the CBP lab and determined to be a woven polyester fabric coated on both sides with a compact PVC plastic material. The PVC plastic coating was determined to be over 70 percent by weight of the imported material and the sample weighed 340.9 g/m². The fifth item is product number IP1850 LCC FR. The PVC is visible to the naked eye on both the face and the back side of this material. This item was tested by the CBP lab and determined to be a woven polyester fabric coated on both sides with a compact PVC plastic material. The PVC plastic coating was determined to be less than 70 percent by weight of the imported material and the sample weighed 588.9 g/m². The applicable subheading for the IP1850H (aka 1850H), IP1850H FR & PHTHALATE FREE, IP1875-TH TONNEAU COVER, and IP10B72 will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other plates, sheets, film, foil and strip, of plastics: Other: 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.” The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the IP1850 LCC FR will be 3921.90.1500, HTSUS, which provides for: “Other plates, sheets, film, foil and strip, of plastics: Other: 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: Other.” The rate of duty will be 6.3% ad valorem. In Headquarters Ruling Letter (HQ) H122250, dated March 10, 2011, CBP considered a protest of the classification of two entries of product number IP1850H. At that time, no lab data was provided to justify the claim that the product contained over 70 percent by weight of plastics, and no samples were submitted or retained for testing. Thus, CBP classified the merchandise contained in the two entries at issue under subheading 3921.90.15, HTSUS. However, the CBP lab has determined that the samples of IP1850H submitted in connection with this request do contain over 70 percent by weight of plastic. Therefore, it is now CBP’s position that the merchandise in the specific entries that were the subject of HQ H122250 was properly classified under subheading 3921.90.15, HTSUS, because of the lack of data, and that, moving forward, the IP1850H product is properly classified under subheading 3921.90.11, HTSUS. 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