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NY 803870

November 17, 1994

CLA-2-39:S:N:N6:350 803870


TARIFF NO.: 3921.90.1950; 5903.10.2500

Mr. Marvin Maltz
Abel Unlimited Inc.
1756 North Congress Avenue
West Palm Beach, FL 33409

RE: The tariff classification of three PVC/textile laminated fabrics from Mexico.

Dear Mr. Maltz:

In your letters dated November 7 and 14th, 1994, you requested a tariff classification ruling. You indicate the supplier is La Marina , Mexico City, Mexico.

While your letter of November 7th indicated that you wished the classification of a single material, your letter of clarification dated November 14th indicated that the sample sent with that earlier letter was in error and should be disregarded.

You now wish the tariff classification of three materials labeled "A", "B" and "C", respectively. The first item (A), white in color, consists of a 100% polyester woven mesh fabric that has been laminated on both sides with a PVC plastics material. The second item (B) is similar in construction except that it is orange in color. Item (C) consists of a 100% woven polyester fabric that has been laminated on one side with a red pigmented PVC plastics material. Your letter indicates that these materials will be imported in rolls measuring 1.7 meters in width and 50-100 meters in length and in many different colors. The following technical specifications were provided which were not verified by the New York Customs laboratory:


Wt.: 610g/m2 18oz/y2 10oz/y2
% PVC: 71 71 60
% Polyester: 29 29 40
Construction: 18x18/1000d 20x20/1000d 48x21/500d

The applicable subheading for fabrics A and B will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, and weighing not more than 1.492kg/m2, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for fabric C will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of plastics. The duty rate 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
New York Seaport

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