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HQ 958989




August 27, 1996

CLA-2 RR:TC:FC 958989 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

MS. Veronica Tsang
DNP (America), Inc.
3858 Carson St., Suite 300
Torrance, CA 90503

RE: Wood Grain Polyvinyl Chloride (PVC) Film With Nonwoven Polyester/acrylic Fiber Laminated Thereto and Coated With Polyurethane

Dear Ms. Tsang:

This is in response to your company's request for reconsideration of New York Ruling Letter (NYRL) 817269, dated December 14, 1995. That ruling held that your product was classifiable under subheading 5603.00.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for nonwovens, whether or not impregnated, coated, covered or laminated of staple fibers. Information received in connection with your request for reconsideration indicates that the factual basis as to the nature of the product in the prior ruling was incorrect. It presumed that the printing was on the nonwoven fabric. Since that prior ruling was correct based on the facts presented therein, we have treated your current request as a new request for a tariff classification ruling.

FACTS:

The article under consideration is a PVC film, a compact plastic, printed with a wood grain which has a polyester/acrylic nonwoven fabric laminated onto it by means of heat and pressure. The product is coated with polyurethane to protect the PVC. The PVC film utilized is 6 mils thick and the nonwoven fabric is 1 - 2 -
mil thick. The polyurethane top coating is not readily visible. The product is intended to replace wood and wood veneers. It is primarily intended as a finish for PVC windows. The wood grain printed vinyl film is wrapped onto PVC window products subsequent to importation by the manufacturer's thereof. This permits such manufacturer's to offer PVC windows to customers in both wood grain and painted finishes. The nonwoven fabric layer in this product permits the end-user to stain or paint the product while it is in an upright position should such end-user wish to redecorate. However, painting or staining is not necessary for the windows to which the film is applied to be used.

ISSUE:

What is the classification of the printed PVC film laminated with nonwoven fabric and coated with polyurethane?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

Information furnished with the current ruling request indicates that the product is composed of wood grain printed PVC film with a man-made nonwoven fabric laminated to it by heat and pressure and coated with polyurethane. We had previously understood that the nonwoven fabric was the printed component of the product. We understand that the instant product was developed to replace wood and wood veneers and that its main target is the PVC window industry. The importer indicates that the wood grain finish makes the PVC film sellable in the intended market. It permits the PVC window manufacturers to offer their customers wood grain vinyl finishes as well as painted finishes.

We also understand that the nonwoven fabric component of the film permits the ultimate purchaser to paint or stain it should they desire to redecorate the PVC windows subsequent to installation. Since PVC windows are readily available with a painted finish, this feature is understood to be secondary to the availability of a wood grain finish afforded by application of the instant product to the extruded components of the vinyl windows.

Accordingly, we believe that the classification of this product should be based on its primary component, the wood grain printed PVC. Since such film, while noncellular, is combined with nonwoven fabric, we have concluded that the instant product should be classified under the provision for other plates, sheets, film, foil and strip, of plastics combined with textile materials and weighing not more than 1.492 kg/m2.

HOLDING:

Wood grain printed PVC film laminated with nonwoven fabric and coated with polyurethane which is intended to be applied as a finish to PVC windows and which has the secondary capability of being painted or stained is classifiable in subheading 3921.90.1950, HTSUSA. That subheading provides for Other plates, sheets, film, foil and strip of plastics combined with a single textile material, other, weighing less than 1.492 kg/m2. Merchandise so classified is subject to general rate of duty of 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification

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