United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D89022 - NY D89102 > NY D89026

Previous Ruling Next Ruling

March 26, 1999

CLA-2-39:RR:NC:TA:350 D89026


TARIFF NO.: 3921.90.2900

Mr. John A. Wilkes, P.E.
401 West Main Street, Suite 314
Lexington, KY 40507

RE: The tariff classification of “Sibelon CNT” PVC and Textile membrane liners for hydraulic structures, from Italy.

Dear Mr. Wilkes:

In your letter dated February 23rd and subsequent Fax of March 25th, 1999, you requested a tariff classification ruling.

You list nine styles of a product referred to as Sibelon CNT and submit a piece of the CNT 3750 material as a representative sample. All qualities consist of a substantial layer of polyester needleloom felt laminated to a compact layer of polyvinyl chloride plastics. The “3750" designation indicates the total weight of the material expressed in grams per square meter. The weights of the felt and the PVC are given at 500 g/m² and 3,250 g/m², respectively. The thickness of the PVC is given as 2.5 mm. The felt is approximately 3.5 mm thick.

According to your chart, the various qualities will be imported in weights ranging from 1,500 - 5,900 g/m². The PVC portions will range from 1,300 g/m² to 5,200 g/m² while the needleloom felt portions will vary from 200 to 700 g/m², respectively. The PVC portions will range from 1.0 to 4.0 mm in thickness, with the thickness of the felt varying accordingly. In all instances the PVC plastic will comprise over 50% by weight of the material as a whole, thereby excluding any consideration as a laminated needleloom felt under heading 5602 (Chapter 56, Note 3 (a)). Further, all styles weigh over 1.492 kg/m².

Your literature indicates that these geosynthetic membrane materials have application in hydraulic structures, such as dams, canals, tunnels and reservoirs, etc.

You believe 3921.12.00 is the correct tariff number. This subheading is for cellular PVC combined with textile material. Since the PVC is compact in nature, this subheading is not in consideration.

The applicable subheading for the product will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing more than 1.492 kg/m². The rate of duty will be 4.4 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 212-637-7085.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: