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.
FACTS:
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.
ISSUE:
What is the HTSUS tariff classification of the plastic
sheets combined with textile materials?
LAW AND ANALYSIS:
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.
-2-
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.
-3-
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings Division