CLA-2 CO:R:C:G 087993 KWM
TARIFF: 3920.20.0000
Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024
RE: Polypropylene string; Strip; twine, cordage or string;
Articles of plastics; Further worked.
Dear Mr. Golla:
This is in reference to your letter of August 28, 1990,
requesting a tariff classification for "string." Your
correspondence and samples of the goods have been forwarded to
this office for a ruling.
FACTS:
The merchandise at issue is referred to in your letter as
"string." It consists of a polypropylene strip which has
been folded several times along its length for increased
strength. Two samples were included with your request, one
blue and the other white. When unfolded, the blue strip has
an apparent average width of 7.77 mm, the white strip an
apparent average width of 7.3 mm. Customs' Laboratory has
determined that the blue strip measures 8975 decitex, and the
white measures 8992 decitex.
ISSUE:
What is the proper classification for these goods under
the Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
You have referred to the product as "string." String and
similar articles may be classified in the textile headings of
Section XI, HTSUSA. Polypropylene is a plastic material of
Chapter 39, HTSUSA. Strip of plastics material exceeding 5 mm
in apparent width is addressed in Legal Note 1(g) to Section
XI, HTSUSA, which provides:
1. This section does not cover:
* * *
(g) Monofilament of which any cross-sectional
dimension exceeds 1 mm or strip of the like
(for example artificial straw) of an apparent
width exceeding 5 mm, of plastics (chapter 39),
or plaits or fabrics or other basketware or
wickerwork of such monofilament or strip
(chapter 46).
Twine, cordage, ropes and cables are addressed in Legal Note
3, Section XI, HTSUSA, which provides in pertinent part:
3. (A) For the purposes of this section, and subject
to the exceptions in paragraph (B) below, yarns
(single, multiple (folded) or cabled) of the
following descriptions are to be treated as
"twine, cordage, ropes and cables":
* * *
(b) of man-made fibers (including yarn of two
or more monofilaments of chapter 54),
measuring more than 10,000 decitex;
(Emphasis added). Therefore, whether we regard this
merchandise as either strip or as yarn, twine or cordage, it
is excluded from classification as a textile or textile
article: it exceeds 5 mm in width (therefore not strip) and
does not measure more than 10,000 decitex (therefore not yarn,
twine or cordage).
The remaining competing provisions are found in Chapter
39, HTSUSA:
3920 Other plates, sheets, film, foil and strip, of
plastics, noncellular and not reinforced,
laminated, supported or similarly combined with
other materials:
and:
3926 Other articles of plastics and other articles
of headings 3901 to 3914:
Legal Note 10 to Chapter 39, HTSUSA, indicates that "plates,
sheets, film , foil and strip" of heading 3920, HTSUSA,
includes:
10. In headings 3920 and 3921, the expression "plates,
sheets film foil and strip" applies only to plates,
sheets, film foil and strip (other than those of
chapter 54) and to blocks of regular geometric
shape, whether of not printed or otherwise surface-
worked, uncut or cut into rectangles (including
squares) but not further worked (even if when so cut
they become articles ready for use).
(Emphasis added). The Explanatory Notes indicate that this
heading includes items which have been "surface-worked" but
not those "drilled, milled, hemmed, twisted, framed or
otherwise worked." Those items, according to the Explanatory
Notes are "generally classified in headings . . . 39.26." We
believe that the multiple folding of the strip in this case
does not constitute "further working" and that the instant
strip may therefore be classified in heading 3920, HTSUSA.
Folding such as this does not alter the character of the
product as does drilling, twisting, or hemming. Folding is a
merely a preliminary step to further working such as hemming.
It is performed in this case simply to increase the strength
of the strip thereby enhancing its suitability for binding and
tying operations. It is not the type of operation encompassed
by the exclusion to heading 3920, HTSUSA.
Having determined that the article is not excluded from
heading 3920, HTSUSA, we find that the goods are classified by
application of GRI 1 in heading 3920, HTSUSA, which provides
for, inter alia, strips of plastics.
HOLDING:
The merchandise at issue, folded polypropylene strip used
for tying and binding is classified in subheading
3920.20.0000, HTSUSA. The applicable duty rate is 4.2 percent
ad valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings
Division