CLA-2 OT:RR:CTF:TCM H230079 RES
Ms. Colleen Campbell
Intertape Polymer Group
17 Beachgrove Cres.
Stoney Creek, Ontario
Canada L8J 2N8
RE: Revocation of Ruling Letters: NY N213335, dated April 23, 2012; NY N213337, dated April 23, 2012; and NY N213340, dated April 25, 2012.
Dear Ms. Campbell:
This letter is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York (“NY”) Ruling letters N213335, dated April 23, 2012; N213337, dated April 23, 2012; and N213340, dated April 25, 2012, issued to you on behalf of your company, Intertape Polymer Group regarding the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of woven polypropylene/polyethylene sheeting. In NY N213335, NY N213337, and NY N213340, CBP classified woven polypropylene/polyethylene sheeting under heading 4601, HTSUS, as plaits and similar articles of plaiting materials. CBP has determined that NY N213335, NY N213337, and NY N213340 are in error. Accordingly, we are revoking NY N213335, NY N213337, and NY N213340 to reflect the proper classification of woven polypropylene/polyethylene sheeting as discussed herein.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on January 27, 2016, in Volume 50, Number 4, of the Customs Bulletin. CBP did not receive any comments during the notice period.
FACTS:
The merchandise at issue in NY N213335 is described as follows:
The sheets consist of flat, closely woven white polypropylene/polyethylene strips which you state in your letter measure 5.1 mm or greater in width. The strips are laminated to a brown Kraft paper backing. You state that the product will be imported in roll form in varying widths and lengths.
The merchandise at issue in NY N213337 is described as follows:
The sheets consist of flat, closely interwoven white polypropylene/polyethylene strips which you state in your letter measure 5.1 mm or greater in width. The sheet is coated on one side. You state that the product will be imported in roll form in varying widths and lengths.
The merchandise at issue in NY N213340 is described as follows:
The sheets consist of flat, closely interwoven polypropylene/polyethylene strips which you state in your letter measure 5.1 mm or greater in width. Both sides of the sheet are coated with polypropylene/polyethylene. You state that the product will be imported in roll form in varying widths and lengths.
Samples of the merchandise have been provided and will be returned.
ISSUE:
What is the proper classification of the woven polypropylene/polyethylene sheeting?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative 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 GRIs 2 through 6 may be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The following HTSUS provisions are under consideration:
4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah:
The relevant Legal Notes to Chapter 46, HTSUS, state in pertinent part:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not binding materials are of spun textile materials.
The merchandise at issue in NY N213335, NY N213337, and NY N213340, are all woven polypropylene/polyethylene sheeting that are coated on either one or two sides with a plastic film or laminated to a paper backing.
The coating of such sheeting is a level of manufacturing that is beyond the scope of heading 4601. CBP has consistently classified such merchandise under heading 4602. See HQ 960304, dated November 10, 1997 (determining that plastic plaiting materials in sheet form that are reinforced with plastic are precluded from classification under heading 4601, HTSUS, but are classified under heading 4602, HTSUS). See also, NY B81776, dated February 21, 1997; and NY 860405, dated March 6, 1991.
Therefore, the woven polypropylene/polyethylene sheeting in rulings NY N213335, NY N213337, and NY N213340, are classified under heading 4602, HTSUS, as “[b]asketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah.”
HOLDING:
Pursuant to GRI 1, the woven polypropylene/polyethylene sheeting is classified under subheading 4602.90.0000, HTSUSA, as “[b]asketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: [o]ther.” The general, column one, rate of duty is 3.5 percent ad valorem.
EFFECTS ON OTHER RULINGS:
NY N213335 and NY N213337, both dated April 23, 2012, and NY N213340, dated April 25, 2012, are hereby revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division