CLA-2 CO:R:C:G 086670 NLP

Ned Marshak, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004

RE: Plastic sheets with textile backings

Dear Mr. Marshak:

This ruling is in response to your letter of September 2, 1988, on behalf of Intex Plastics, requesting the classification of plastic sheets with textile backings, imported from Taiwan, under the Harmonized Tariff Schedule of the Unites States (HTSUS). Swatches of eight plastic sheets were submitted for our examination.


The eight swatches are composed of a top layer of compact (noncellular) plastic, a middle layer of foamed (cellular) plastic and a bottom layer of textile materials. The type of plastic present in all the samples is polyvinyl chloride (PVC). The textile backings are all of man-made fibers, with one being a 65/35 poly cotton blend. The textiles of seven of the eight samples are of a plain knit fabric. The fabric of the eighth sample is of a plain woven construction.


What is the HTSUS tariff classification of the plastic sheets combined with textile materials?


Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined in accordance with the terms of the headings and any relevant section or chapter notes.


The instant merchandise is composed of a textile layer, and two layers of plastic. Therefore, a determination must be made as to whether this combination is a textile or plastic. The Explanatory Notes to Chapter 39, HTSUS, relating to plastic and textile combinations are relevant to such a determination and read in pertinent part as follows:

...Otherwise, the classification of plastics and textile combination is essentially governed by Note 1(h) to Section XI...and Note 2 to Chapter 59.

Note 1(h) to Section XI states:

This Section [Chapters 50 to 62] does not cover:

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated plastics, or articles thereof, of Chapter 39.

Note 2 to Chapter 59 states that Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered, laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

* * *

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39);....

In the instant case, the textile layer is present merely for reinforcing purposes. It is very thin and merely provides support for the cellular plastic it is combined with. Since the instant plastic sheet has a cellular plastic combined with a reinforcing textile fabric, the plastic and textile combination, thus excluded from Chapter 59, is considered to be a plastic and is classifiable in Chapter 39.



The plastic sheeting is classifiable in subheading 3921.12.11, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride: combined with textile materials: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: over 70 percent by weight of plastics. The rate of duty is 4.2 percent ad valorem.


John Durant, Director
Commercial Rulings Division