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NY A83957

June 4, 1996

CLA-2-39:RR:NC:TP:350 A83957


TARIFF NO.: 3921.90.1950

Ms. Nancy-Lee Glover
Glover Customs Brokers
2473 Sheffield Road
Ottawa, Ontario, Canada K1B 3V6

RE: The tariff classification of three truck cover or tarpaulin type materials, from Korea.

Dear Ms. Glover:

In your letter dated May 10, 1996, on behalf of Cascade Designs Inc., Seattle, Washington, you requested a tariff classification ruling. The supplier is Kyung In, Korea.

While you request the tariff classification of three materials varying mainly in weight (12oz, 20oz and 34oz), only one representative sample was submitted. Although you indicate that the end uses of these materials is for such things as duffle bags, packsacks and other travel bags, these material are more like tarpaulin or truck cover type materials. We acknowledge that an earlier request made by your office was apparently not received.

The three materials that are under consideration all consist of woven man-made fiber scrim fabrics that have been encased on both sides with a compact polyvinyl chloride plastics material. You provided the following technical specifications for these materials in three weight sizes expressed in ounces per square yard:

12oz 20oz 34oz

250 denier PE or nylon 840 denier nylon or 1,000 denier PE 23 x 24 picks per inch 1,000 denier polyes- 18 x 18 picks/in. ter (PE)

18 x 18 picks per inch

Your correspondence provided us with a weight breakout (textile vis a vis PVC) for only the 34oz material which was 5.5 + 0.1 oz/y2 basis weight for the textile fabric portion and a total weight (including coating) basis of 34 + 1.0 oz/y2. These materials will be imported in approximately 61.5 inch widths.

You suggest classification under subheading 3921.90.1100, HTS, which applies to sheets of plastic combined with textile materials which predominates by weight of man-made fibers over any other single textile fiber. However, the U.S. Court of International Trade ruled in Semperit vs U.S. (Slip-Op 94-100) that there had to be two or more different fibers present in the material to make this comparison. The subject materials only contain a single textile fiber.

Accordingly, the applicable subheading for the three materials 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, other, and weighing not more than 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem.

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 George Barth at 212-466-5884.


Roger J. Silvestri

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