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NY 811180




June 27, 1995

CLA-2-39:S:N:N6:221 811180

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000; 5903.10.1000; 5903.10.2090; 5903.10.2500; 6001.21.0000

Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd., Suite 202
Sugar Land, TX 77478

RE: The tariff classification of PVC and PVC backed fabrics from Taiwan or China.

Dear Mr. Courson:

In your letter dated June 2, 1995, you requested a classification ruling.

Four sample swatches were included with the letter. The swatch labeled material A is identified as PVC (polyvinyl chloride) vinyl. Classification of compact PVC sheeting depends on whether the PVC is flexible or rigid, which is a function of its modulus of elasticity. Though you have not indicated the specifications in your letter, the sample appears to have a modulus of elasticity not exceeding 100,000 psi, and to be flexible.

Material B is a knit cotton terry-cloth which is coated or laminated on one side with a layer of white PVC which is visible to the naked eye other than by change of color.

Material C is a woven cotton fabric which is coated or laminated on one side with a layer of white PVC which is visible to the naked eye other than by change of color.

Material D is a knit fabric of manmade fabric coated or laminated on one side with white PVC which is visible to the naked eye other than by change of color. Classification of this material is predicated on the weight of the layer of PVC. No such weight breakdown was furnished.
The applicable subheading for the PVC sheeting, material A, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the PVC backed cotton terry- cloth fabric, material B, will be 6001.21.0000, HTS, which provides for pile fabrics...knitted or crocheted; looped pile fabrics; of cotton. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the PVC backed woven cotton fabric, material C, will be 5903.10.1000, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyvinyl chloride, of cotton. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the PVC backed nylon knit fabric, material D, when it is over 70 percent by weight of PVC, will be 5903.10.2090, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics, other. The rate of duty will be 3.8 percent ad valorem.

The applicable subheading for the PVC backed nylon knit fabric, material D, when it is not over 70 percent by weight of PVC, will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyvinyl chloride, of man-made fabrics, other, other. The rate of duty will be 8.4 percent ad valorem.

Material B falls within textile category designation 224. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa.

Material D, when it is not over 70 percent by weight of PVC, falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan and China are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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