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NY 893952

February 4, 1994

CLA-2-39:S:N:N6:350 893952


TARIFF NO.: 3921.90.1100

Ms. Stacey Chiotellis
C.H. Powell Company
4820 Clark Howell Highway, Suite A-1
College Park, GA 30349

RE: The tariff classification of tarpaulin material, from Korea.

Dear Ms. Chiotellis:

In your letter dated January 7, 1994, on behalf of Dickson Elberton Mills, you requested a tariff classification ruling. The manufacturer is Wonpoong Corporation, Seoul, Korea.

The instant merchandise, identified as Roadstar 18, consists of tarpaulin material composed of a woven base cloth composed of 100 percent polyester man-made fibers. This base fabric has been laminated on both sides with a compact PVC plastics material. The New York Customs laboratory analyzed the instant sample and made the following analysis:

Total weight of fabric: 18.5oz/y2 (627.3g/m2)

PVC plastic: 72.6%
Polyester: 27.4%

Your letter indicated that the fabric weighed 18 ounces per square yard with 71% PVC and 29% polyester man-made fibers by weight, respectively, which closely approximates our figures. This material is for use in the manufacture of truck covers and tarpaulins and comes in many different colors. It will be imported in rolls of 62 inch widths and 50 yard lengths.

The applicable subheading for the material will be 3921.90.1100, 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, over 70 percent by weight of plastics. The rate of duty will be 4.2 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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