CLA-2 CO:R:C:G 084721 PR
Ms. Liz Wagner
3G Mermet Corporation
3963 Virginia Avenue
Cincinnati, Ohio 45227
RE: Tariff Status of Glass Fiber Woven Fabric
Dear Ms. Wagner:
This ruling is in response to your letter of April 20, 1989,
concerning the tariff status of certain fiberglass woven fabrics.
FACTS:
Eight samples were submitted. Each is a woven swatch of
fabric which is composed of 73 percent plastics and 27 percent
glass fibers (by both weight and value). Five samples are woven
with basket weave. The other three samples are made with a more
complex weave which gives them a twill-like appearance. They are
manufactured by coating a core of filament glass fibers with
polyvinyl chloride (PVC), weaving, and then heat setting the
fabric. The PVC coating which sheathes the glass fiber yarns is
colored. The fabrics are called Thermoscreen material. It is
stated that the glass fibers supply the essential characteristics
of flame retardant ability, strength, durability, and resistance
to heat, bacteria, and rot. The fabrics will be imported in 98.4
inch widths.
ISSUE:
The issue presented is whether the Thermoscreen material is
classifiable as a plastic article in Chapter 39, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), or as an
article of glass fibers, in Chapter 70, HTSUSA.
LAW AND ANALYSIS:
Merchandise is classifiable in the HTSUSA according to the
General Rules of Interpretation (GRI's), in the order in which
they appear. The first rule (GRI 1) is that the terms of the
headings and any relevant section or chapter notes govern
classification. GRI 2 is concerned with incomplete or unfinished
articles and with mixtures or combinations of materials. In the
latter instance, GRI 2(b) states that any reference to goods of
a given material or substance shall be taken to include goods
consisting wholly or partly of that material or substance. GRI
3(a) provides that where two or more headings are, prima facie,
applicable, the most specific will apply, unless two or more
headings each refer to materials or substances in mixed or
composite goods. In that instance, GRI 3(b) requires that
classification shall be according to that material or substance
which imparts the essential character to the merchandise. If no
essential character is determined, GRI 3(c) provides that the
goods be classified in the heading which appears last in
numerical order, among those being considered.
Here, the merchandise is composite goods made of two
materials--glass fibers and plastics. Under the HTSUSA, unlike
under its predecessor, the Tariff Schedules of the United States
Annotated (TSUSA), glass fibers in yarn form are not
classifiable as textile materials. Since there is no provision
which specifically describes this merchandise, the two competing
headings are provisions which call for the articles to be either
"of plastics" or "of glass fibers." Accordingly, the
merchandise must be classified pursuant to GRI's 3(b) or 3(c).
Since the glass fibers contribute most of the attributes
necessary for the intended utilization of the goods, it is our
view that the plastics portion does not impart the essential
character to those goods. Accordingly, it is unnecessary to
determine whether the glass fibers impart the essential
character--even if the glass fibers were determined to be coequal
with the PVC for purposes of GRI 3(b), GRI 3(c) requires
classification of the merchandise as a fabric of glass fibers.
HOLDING:
The subject merchandise is classifiable under the provision
for colored fabrics of glass fibers, in Subheading 7019.20.5000,
HTSUSA, with duty, as a product of France, at the 1989 rate of
11.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division