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NY G83126

October 16, 2000

CLA-2-39:RR:NC:TA:350 G83126


TARIFF NO.: 3921.12.1950

Ms. Sandra Keyser
Con-Tact Brand
1 Mill Street
Fort Edward, NY 12828-1727

RE: The tariff classification of a PVC coated textile, non-slip, “grip liner” material, used to protect areas such as countertops, shelves and drawers, etc., from Taiwan.

Dear Ms. Keyser:

In your letter dated October 5, 2000, you requested a classification ruling.

One representative sample was submitted bearing the product code #’s: 6F76-00 (Forest Green) and GN-43, respectively. The material, packaged in a roll for retail sale, is a rectangle length 30 cm wide by 150 cm long (about 12 x 60 inches). You indicate that the product is made with a polyester textile base, which is of an open-work warp knit construction. The fabric is coated with polyvinyl chloride plastic that contains a foaming agent and stabilizer. The material is then cured in an oven expanding the plastic (cellular). Because of the open-work mesh of the material, only the yarns are covered with the foamed plastic leaving a uniform set of voids in the material. The weights of the plastic and textile components are given as 87% and 13%, respectively.

You believe that this material is classifiable in tariff subheading 5903.10.2010 which provides for “textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, fabrics, of yarns sheathed with polyvinyl chloride, not otherwise, coated, covered or laminated” (emphasis added).

Noting that the textile fabric is already constructed before being dipped into the PVC solution negates the possibility of classification in the above subheading. Specifically, chapter 59, note 2(b) states that heading 5903 applies to “fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics”. Your material is not constructed from PVC encased yarns that were subsequently knit to form the finished material, but of a knitted fabric subsequently dipped into the PVC.

Further, a reading of chapter 59, note 2(a)(3) states: “heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, other than products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye (chapter 39)”. (emphasis added). The yarns of this fabric are entirely covered with the PVC.

As such, the applicable subheading for the product will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. 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 212-637-7085.


Robert B. Swierupski

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