The tariff classification of V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China

N299987 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 V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light green) from China Dear Ms. Gomez: In your letter dated August 13, 2018, you requested a tariff classification ruling. You submitted a sample of the product to our office. We are retaining the sample you submitted for reference. The instant product’s SKU # is indicated to be V-FABIMP-ST82LG. It is stated to be a laminated PVC vinyl (light green) (300 X 500 Denier). It has 18 by 12 threads per square inch. It weighs 11.0 Oz per square yard. It is imported on rolls of 82 inches wide by 135.7 yards in length. It possesses antibacterial and flame retardant properties. You state the product is used to manufacture curtains. You indicate that the PVC material is mixed with calcium carbonate, titanium dioxide, flame retardant, DPHP, stabilizer and color concentrate. 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 68.2%. The product will be excluded from classification in Chapter 59 as per Chapter Note 2(a) (3) which indicates as being 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 V-FABIMP-ST82LG laminated PVC Vinyl with Scrim (light 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