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NY N013399




July 25, 2007

CLA-2-59:RR:NC:TA:350

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2090

Courtney Brown
Star USA, Inc.
International Trade Services
250 N. Davis Road
Ashland, Ohio 44805-2803

RE: The tariff classification of a PVC laminated textile fabric from China

Dear Ms. Brown:

In your letter dated June 14, 2007, on behalf of your client Omnova Solutions Inc., you requested a tariff classification ruling.

The submitted sample, designated as style Duradek ULT Supreme, is a compact polyvinyl chloride (PVC) sheet laminated to a 100 percent polyester woven fabric. Your letter indicates the product is 95 percent PVC coating and 2.6 percent woven fabric. The product is stated to be used as a permanent waterproof covering for outdoor decks, garage floors, balconies and roofing applications in both residential and commercial markets.

In your ruling request, you indicate that you believe this product should be classified in subheading 3921.90.2900. The rulings you cite dealt with non-woven and felt fabrics, both classifiable in chapter 56, combined with a plastics material. Please refer to Note 3 to chapter 56 which covers the non-woven and felt fabrics that are combined with plastics or rubber. Since the textile portion of the product before us for consideration is a woven fabric, the rules for classifying textile/plastic combinations can be found in Notes 1 and 2 to chapter 59.

Note 1 to chapter 59 sets forth the meaning of “textile fabrics” for the purposes of chapter 59. It states:

Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted and crocheted fabrics of headings 6002 to 6006.

The woven fabric portion of this laminated textile fabric, is a textile fabric of either chapter 54 or 55. According to Note 1 to chapter 59 above, this product clearly falls within the provisions for coated fabrics of chapter 59. Since the PVC portion of the laminated textile fabric is a compact plastic, the exclusion in chapter 59 Note 2(a)(5) concerning cellular plastics does not apply to this product. This laminated textile fabric remains classified in chapter 59.

The applicable subheading for the PVC laminated textile fabric will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics,: of man-made fibers: over 70 percent by weight of rubber or plastics. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at (646) 733-3044.

Sincerely,

Robert B. Swierupski
Director,

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