The tariff classification of plastic coated textile fabrics from Japan or China

N312723 June 26, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.90.1950, 9903.88.02 Taeko Logue Achilles USA 1407 80th Street S.W. Everett, WA 98203 RE: The tariff classification of plastic coated textile fabrics from Japan or China Dear Mr. Logue: In your letter dated April 28, 2020 you requested a tariff classification ruling. The product is referred to as Achilles Partner. It is described as a polyvinyl chloride (PVC) synthetic leather. A representative sample was submitted with your request and will be retained by this office. The product is composed of 100% polyester woven fabric covered completely on one side with a layer of cellular PVC. The product is embossed on the surface to resemble leather. You indicate that the product is not further worked prior to importation. The product will be imported in 40 meter rolls in widths of 1400 mm. After importation, the product will be used to create automotive interior components. The applicable subheading for the Achilles Partner, plastic coated textile fabric, 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 general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.90.1950, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.90.1950, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division