The tariff classification of two PVC coated textile fabrics, for use in the manufacture of truck covers, from China.

N201339 January 27, 2012 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Mrs. Etsuko Wilson Calsak Corporation 1225 W. 190th Street, Suite 375 Gardena, CA 90248 RE: The tariff classification of two PVC coated textile fabrics, for use in the manufacture of truck covers, from China. Dear Mrs. Wilson: This replaces Ruling Number N198832, dated January 17, 2012 which contained an omission of the actual style names that are the subject of this ruling letter. Now that you have provided us with them, this error is being corrected with the complete corrected ruling that follows: Two representative samples were provided which were identified as “A (Armor Mesh)” and “B (Black or colored mesh).” While you indicate that you seek classification for a third material referred to as “C”, we will not be able to provide a tariff classification for that material without a representative sample. Both materials A (Armor Mesh) and B (Black or colored mesh) consist of open weave fabrics that are constructed from clear polyethylene man-made fiber yarns that have been encased in colored polyvinyl chloride plastic prior to the weaving operation. You write that both of these materials will be imported as roll goods having 8 feet widths and 100 yard lengths. You further state that the weight breakdown for both materials is 60% polyethylene man-made fibers and 40% polyvinyl chloride plastic. The applicable subheading for the two materials A (Armor Mesh) and B (Black or colored mesh) 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/. 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, Thomas J. Russo Director National Commodity Specialist Division