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NY I87238

October 28, 2002

CLA-2-39:RR:NC:TA:350 I87238


TARIFF NO.: 3921.90.1950

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of PVC covered textile tarpaulin type materials, from Spain.

Dear Mr. Hoffacker:

In your letter dated October 7, 2002, on behalf of S.A. Recasens, Philadelphia, PA, you requested a tariff classification ruling.

Your samples are being returned as requested.

You submitted two sample booklets containing representative samples in various color ranges. One book is identified as style “RECORD” which contains eighteen samples while the other book, identified as “PANAMA” contains eleven. All of these samples are of essentially the same construction differing mainly in color and weight.

Specifically, all of these materials consist of woven fabrics of polyester man-made fiber construction that have been covered on both sides with a compact polyvinyl chloride plastics material. This coating or covering is stated to be over 70 percent by weight of the total weight of the respective material and, while these materials will be imported as piece goods, the widths will come in 150cm, 220 cm and 300 cm sizes. Style RECORD, which has application in trucks, awnings, inflatables and bonnets, etc., is stated to weigh 580 g/m² while style PANAMA, which has application on doors, weighs 900 g/m², respectively.

The applicable subheading for both styles 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, 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.

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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