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NY 889588

September 16, 1993

CLA-2-39:S:N:N6:350 889588


TARIFF NO.: 3921.90.1500

Mr. Phil Busch
Value Vinyls
645 St. Charles Court
Arlington, TX 76013

RE: The tariff classification of two vinyl coated textile fabrics (tarpaulin materials), from Korea. The manufacturer is Korea Tarpaulin Inc., Seoul, Korea.

Dear Mr. Busch:

In your letter dated August 20, 1993, you requested a classification ruling.

Two different samples were submitted. They both consist of woven polyester substrate fabrics that have been coated/laminated on both sides with a compact PVC plastics material. You provided the following specifications for the two materials:

A) Pattern KT1861 (18 x 17 count by 1000 x 1300 denier polyester), weight 18 ounces per square yard.

B) Pattern KT2261 (16 x 16 count x 1500 denier polyester), weight 22 ounces per square yard.

You faxed us additional information that for item A the PVC weight is 12.69 ounces per square yard and the base fabric weight is 5.31 ounces per square yard. For item B you indicated that the PVC weight is 15.64 ounces per square yard and the base fabric weight is 6.36 ounces per square yard. You also stated that the material will be imported in 61 inch wide rolls and that there is a weight tolerance of plus 1 ounce, minus 0. Both qualities will be imported in a variety of colors and this material will be used to make tarpaulins, truck covers and the like.

The weight figures that you furnished would indicate that both materials would be over 70 percent by weight of the plastic component. However, when the two qualities were analyzed by the United States Customs Laboratory, the component weights with their respective percentages were given as follows:

Pattern KT 2261 Pattern KT

Ounces per square yard 22.5 19.5
Grams per square meter 763.7 661.0

Composition by weight: 68.3% PVC 69.7%
31.7% Polyester 30.3%

The applicable subheading for the two materials will be, therefore, 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The duty rate will be 8.5 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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