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NY I83038

August 23, 2002

CLA-2-59:RR:NC:TA:350 I83038


TARIFF NO.:5903.10.2500

Mr. Jerold L. Kausch Sr.
Customs Service International
510 Thatcher Avenue
St. Louis, MO 63147

RE: The tariff classification of woven polyester fabric mesh, coated with PVC for use in making mats and cot type products, from Korea.

Dear Mr. Kausch:

In your letter dated May 20, 2002, on behalf of T.L. Clark Incorporated, St. Louis, MO, you requested a tariff classification ruling. The supplier is Korea Tarpaulin Incorporated.

A sample was submitted, but no product specifications were furnished other than to say the material will be imported in rolls. You suggest classification under HTS # 5903.10.1500, which provides for fabrics specified in note 9 to section XI: Over 60 percent by weight of plastic. This note reads: “the woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.“

Your material is not of the note 9 type construction. The United States Customs Laboratory reports that the material is a plain woven fabric in which the man-made fiber polyester yarns are first coated with the PVC plastic then woven. The yarns themselves, prior to weaving, are yarns of heading 5604. The open weave creates a mesh opening of approximately 1 by 2 mm in size.

The laboratory results are:
Percent g/m²
Coated Fabric 100.0 324.3
PVC type plastic 68.5 222.2
Woven filament fabric only 31.5 102.1

Since the material is woven from yarns of 5604 it is considered a PVC plastic coated textile fabric of man-made fibers of heading 5903. It is noted that the plastic is not over 70 percent of the total weight of the material.

The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (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 rubber or plastics. The duty rate will be 7.7 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 646-733-3044.


Robert B. Swierupski

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