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NY E89049

October 29, 1999

CLA-2-39:RR:NC:TA:350 E89049


TARIFF NO.: 3921.90.1950

Mr. John W. Goudy
Inland Plastics Ltd.
P.O. Box 2199
Drumheller, AB
TOJ OYO, Canada

RE: The tariff classification of PVC coated woven tarp type material, from either Israel or Korea.

Dear Mr. Goudy:

In your letter dated October 14, 1999, you requested a classification ruling.

You submitted three samples differing mainly in weight: a 18 oz, 22 oz and 28 oz, respectively. These weights are per square yard of material. This material consists of a woven fabric composed of 100% polyester man-made fibers that has been coated/laminated on both surfaces with a compact polyvinyl chloride plastics material. You indicate in your correspondence that the base polyester weight for the 18 oz material is 5.3 oz per square yard and may be increased to up to 6 oz per square yard for the 28 oz material.

You queried in your letter about the difference between tariff subheadings 3921.90.1950 and 3921.90.1100. Based on a Court of International Trade Case (Semperit Corp. v. United States –Slip-Op. 94-100), it was decided that when you have a material such as yours and it contains only one textile fiber, i.e., polyester, and there is no other textile fiber present to compare it with, the tariff classification defaults to the “other” provision, i.e., subheading 3921.90.1950.

The applicable subheading for the material will be, of course, 3921.90.1950, 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 not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem as a product of Korea.

As a product of Israel, following the United States-Israel Free Trade Agreement, this merchandise is eligible for duty free treatment upon compliance with all applicable regulations. Otherwise, the general duty rate of 5.3 percent ad valorem would be applicable.

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

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