The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China

N299983 August 24, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Maria Gomez Bob Barker Company Inc. 7925 Purfoy Rd. Fuquay-Varina, NC 27526 RE: The tariff classification of VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82”; V-FABIMP-86BG 86”; Laminated Vinyl with Scrim (blue and green) from China Dear Ms. Gomez: In your letter dated August 10, 2018, you requested a tariff classification ruling. You submitted a sample of the product to our offices. We are retaining the sample you submitted for reference. The instant products SKU #’s are indicated to be VFABIMP-54BG 54"; V-FABIMP-80.5BG 80.5"; V-FABIMP-82BG 82"; V-FABIMP-86BG 86". It is stated to be a laminated vinyl with blue and green scrim. This ruling is for four different widths of the same product. You indicate that the product possesses antibacterial, flame retardant properties. It weighs 12.5 Oz per square yard. It is a laminated PVC with scrim polyester yarn (840x840 Denier). It is imported on rolls. You state the product is used to manufacture mattress covers. The roll sizes being reviewed here are: 1) 54 wide inches by 135.7 yards; 2) 80.5 inches wide by 135.7 yards; 3) 82 inches wide by 135.7 yards; and 4) 86 inches wide by 135.7 yards. You indicate that the PVC material is mixed with calcium carbonate, titanium dioxide, flame retardant, DPHP, stabilizer and color concentrate. The PVC undergoes a calendering process. The PVC plastic and polyester yarn are then brought together in a laminating process. The total percentage of plastic components (including scrim) present by percentage weight is 69.6 percent. The product will be excluded from classification in Chapter 59 as per Chapter Note 2(a) (3) which indicates as excluded: (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); The applicable subheading for the four different widths of; VFABIMP-54BG 54" ; V-FABIMP-80.5BG 80.5" ; V-FABIMP-82BG 82" ;V-FABIMP-86BG 86", Laminated Vinyl with Scrim (blue and green) will be 3921.90.1950, 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: other…other. The rate of duty will be 5.3 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 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