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NY 810193





May 30, 1995

CLA-2-39:S:N:N6:350 810193

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

Ms. Ilse Beterams
Serge Ferrari S.A.
B.P. 54
38352 LA Tour-Du-Pin
Cedex, France

RE: The tariff classification of five PVC coated textile fabrics from France.

Dear Ms. Beterams:

In your letter dated May 4, 1995, you requested a tariff classification ruling.

Five representative samples were submitted. Their respective style numbers and end uses are as follows: Precontraint 456 (advertising banderoles), Precontraint 302 Flash (awnings and canopies, etc.), Tank 822 (high pressure inflatable structures, etc.), Precontraint 832 textile architecture), and Precontraint 752 (light boxes electric signs). All of these materials consist of 100% polyester woven substrate fabrics that have been coated/laminated on both sides with a compact polyvinyl chloride (PVC) plastics material. These materials range in weight from approximately 500 to 1,050 grams per square meter.

Although, you had previously received a ruling on similar merchandise in the past, you are now requesting a new ruling because of a change of classification which was precipitated by a recent Customs Court case, i.e., Semperit vs United States, (Slip-Op 94-100). Indeed, that Court case did affect the classification of your merchandise.

The applicable subheading for the five materials will now be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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