The tariff classification of a Polyester Coated Weft Inserted Knit Fabic from China

N297333 June 18, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Ms Heather Fust Stanford Textiles Limited 1 Eva Road, Suite 101 Toronto, Ontario M9C 4Z5 Canada RE: The tariff classification of a Polyester Coated Weft Inserted Knit Fabic from China Dear Ms. Fust: In your letter dated April 30, 2018, you requested a tariff classification ruling. The subject product (Item:STL-5190) is indicated to be a 500D X 500D weft inserted knit (9X9 Polyester fabric) coated with PVC on both sides. It is stated to be 13.5 ounces per square yard. You indicate that it has a commercial designation of PVC/Poly/PVC fabric. Data that you provided indicates it has a base fabric weight of 1.89 oz/square yard, and a coating weight of 11.61 oz per square yard. It will be sold in bulk to manufacturers of patio awnings. You indicate that you believe the classification to be under sub-heading 5903.10. We disagree. Note 2 to Chapter 59 states in part that Heading 5903 applies to (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:… (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39). Therefore, this textile product, which has been visibly and completely coated on both faces with a plastic material, cannot be classified as a textile of Section XI or in Chapter 59. The applicable subheading for the Polyester Coated Weft Inserted Knit Fabic (STL-5190) from China 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 general rate of duty will be 4.2% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division