HQ 088365
FEBRUARY 26,1991
CLA-2 CO:R:C:T 088365 PR
Mr. Milton Somberg, President
Rothco, a Division of
Morris Rothenberg & Son, Inc.
25 Ranick Road
Smithtown, New York 11787-0986
RE: The Classification of Tarpaulins and Dining Canopies
Made from Textile Fabrics Laminated With Plastics
Dear Mr. Somberg:
This is in reply to your letter of December 12, 1990,
concerning the classification of certain tarpaulins and dining
canopies produced in Korea.
FACTS:
The submitted sample is a cutting of material that consists
of
woven textile man-made fiber strips that have been covered on
both
surfaces, either by a lamination or coating process, with a
significant amount of blue plastics material. The plastics
material can, without much difficulty, be separated in layer form
from the underlying fabric. Prior to such separation, the
plastics
material is visibly discernible by the naked eye.
The file contains the following description of the
tarpaulins:
ALL FOUR EDGES REINFORCED BY P.P. ROPE IN HEM.
BRASS PLATED STEEL GROMMETS IN EVERY 3'
INTERVAL. EACH PC IN A POLYBAG WITH AN INSERT
LABEL.
The file does not contain a description of the dining
canopies. For the purposes of this ruling, we assume that they
are
imported as individual articles, with all edges hemmed, and each
in
a condition that precludes its classification as material.
ISSUE:
The issue presented is whether tarpaulins and dining
canopies,
as represented by the submitted swatch, are considered to be
articles of plastics or articles of textile materials for
classification purposes.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules
of Interpretation (GRI's). GRI 1 provides that for legal
purposes,
classification shall be determined according to the terms of the
headings and any pertinent section or chapter notes.
Note 2(a)(3), Chapter 59, Section XI, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), provides, in
essence, that fabrics which are completely embedded in plastics,
or
entirely covered or coated on both sides with plastics, are
classifiable in Chapter 39 as plastics. The woven strips are a
textile material, however, since they are covered on both sides
with plastics material that is visible to the naked eye, in
accordance with Note 2(a)(3) and Section XI Note 1(h), HTSUSA,
the
material from which the merchandise is made is classifiable under
Heading 3921, HTSUSA, which provides for other plastics sheets.
Note 10 to Chapter 39 states that Heading 3921 applies to
sheets or film "uncut or cut into rectangles (including squares)
but not further worked." (bolding added)
The Harmonized Commodity Description and Coding System
Explanatory Notes, the official interpretation of the Harmonized
System at the international level, specifically states that
plastic
plates, sheets, etc., classifiable in Heading 3921, which have
been
hemmed, are generally not classifiable in that heading. (at pg.
573) It is our view that when plastic sheeting has been hemmed
along its entire length for a specific utilitarian purpose and
the
hemming is necessary for the intended use of the merchandise,
that
sheeting has been "further worked" and is prevented from
classification in Heading 3921 by Note 10. HRL 083013, dated
March
20, 1989.
HOLDING:
The subject merchandise is classifiable under the provision
for other articles of plastics, in subheading 3926.90.9050,
HTSUSA,
with duty, as a product of Korea, at the rate of 5.3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division