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NY B80471

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December 23, 1996

CLA-2-39:RR:NC:TP:350 B80471

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

Mr. Gary S. Lewin
E. Besler & Co.
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of Unisol PVC coated fabric (tarpaulin type material), from Korea.

Dear Mr. Lewin:

In your letter dated November 19, 1996, on behalf of Shepherd Products Co., Inc., Kalamazoo, MI, you requested a tariff classification ruling. You state that Hanwha Chemical Corporation, Seoul, Korea is the vendor.

The instant sample, identified as Unisol 18, consists of a polyester man-made fiber base fabric of woven construction that has been coated/laminated on both sides with a compact polyvinyl chloride plastics material. Your correspondence indicates that this material has a base weight of 18oz/y2 and is also available in 22 and 28oz weights. This material, which will be imported as roll goods, has final application in such things as truck coverings, tarpaulins, pool liners and construction curtains, etc.

Your letter makes reference to classification subheading 3921.90.1100. Prior to the implementation of recent Court Case (Slip-Op 94-100), classification of coated or laminated materials consisting of a single textile man-made fiber similar to yours, would have been properly classifiable there. However, now, in accordance with this new legal mandate, classification is proper in subheading 3921.90.1950, Harmonized Tariff Schedules of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile fiber, other, and weighing not more than 1.492kg/m2. The duty rate is 5.3 percent ad valorem. This rate will not change effective January 1, 1997.

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 212-466-5884.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 3921.90.11 - Nonadhesive plates, sheets, film, foil, strip, of noncellular plastics combined with man-made fibers, n/o 1.492 kg/sq m, over 70% plastics
• Tariff No.: 3921.90.19 - Nonadhesive plates, sheets, film, foil and strip, of noncellular plastics combined with textile materials, nesoi, not over 1.492 kg/sq m