N162920 N1 Ruling Active

The tariff classification of a PVC coated textile fabric, from China.

Issued May 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5903.10.2010

Headings: 5903

Product description

The instant sample which was not identified by style or quality number, consists of a textile fabric that has been woven from polyester man-made fiber yarns that have been encased in polyvinyl chloride plastic prior to weaving. Specifically,

CBP rationale

The applicable subheading for the material, which we presume will be imported as roll goods, 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.

Full text

N162920 May 6, 2011 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2010 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of a PVC coated textile fabric, from China. Dear Mr. Glover: In your letter dated April 22, 2011, on behalf of Treasure Garden Inc., Baldwin Park, CA, you requested a tariff classification ruling. The instant sample which was not identified by style or quality number, consists of a textile fabric that has been woven from polyester man-made fiber yarns that have been encased in polyvinyl chloride plastic prior to weaving. Specifically, you state that the material is of a 2/2 plain weave, weighs 517 grams per square meter (85% PVC/15% Polyester) and will be imported in widths of 180 cm/250 cm. The applicable subheading for the material, which we presume will be imported as roll goods, 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. 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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