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NY 890986

November 22, 1993

CLA-2-39:S:N:N6:350 890986


TARIFF NO.: 3921.90.1500

Mr. Joseph G. Witthohn
35 Meadow Street
Manchester, NH 03103

RE: The tariff classification of two styles of PVC/Textile (18 ounce per square yard) tarpaulin material, from the Czech Republic.

Dear Mr. Witthohn:

In your letter dated September 27, 1993, you requested a tariff classification ruling. The manufacturer is Technolen a.s.

Two types were submitted - Plastel TA 62 (blue) with a woven base of 855 denier (94 Tex) nylon yarns and Plastel TE 62 (white) with a woven base of 1,000 denier (110 Tex) polyester yarns. These materials represent a standard 18 ounce type tarpaulin material. The textile fabrics have been completely covered on both sides with a compact PVC plastic. Both materials are shipped in 204 + 2cm wide rolls.

Besides the two representative samples with their respective data cards, you also submitted a sample swatch card of 12 different colors. You also furnished the following weight specifications for the two materials. We note that the overall weight for both materials listed on the data cards is given as 620 + 5%.

Plastel TA 62 Plastel TE 62

Base Fabric Nylon Polyester

Wt. of base fabric: 180g/m2 (29.03%) 180g/m2 (29.03%)

Wt. of coating: 440g/m2 (70.97%) 440g/m2 (70.97%) Total Wt. of fabric: 620g/m2 620g/m2

Both materials were analyzed by the New York Customs laboratory which found the respective weights to be:

Plastel TA 62 Plastel TE

Wt. of coated sample: 657.8g/m2 637.5g/m2 Wt. of PVC plastic: 454.3g/m2 423.4g/m2
Wt. of base fabric: 203.5g/m2 214.1g/m2

The above results translate into the following percentages:

Plastel TA 62 Plastel TE

PVC Plastic 69.7% 66.3%
Base Fabric 30.3% 33.7%

While you suggest classification under item 3921.90.1100, subject to GSP, this number is predicated on the material containing over 70% by weight of plastic. Since our laboratory found the plastic portion to be less than 70%, we are required to classify the material under subheading 3921.90.1500, 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 rate of duty is 8.5 percent ad valorem.
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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