CLA-2 RR:TC:TE 960304 RH
William J. Maloney, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017
Re: Modification of NY 806263 concerning the classification of
sheeting made of
woven polypropylene strips; articles of plaiting materials;
heading 4602; heading 4601;
Dear Mr. Maloney:
On March 17, 1995, Customs issued New York Ruling Letter (NY)
806263, dated March 17, 1995, to you, on behalf of Ovasco
Industries, concerning the classification of sheeting made of
woven polypropylene strips coated with polypropylene film.
Customs classified the sheeting, style 5540, under subheading
4601.99.0000 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as plaits and similar products of
plaiting materials, whether or not assembled into strips. Upon
request of our New York office, we reviewed NY 806263 and have
determined that the merchandise was incorrectly classified. The
correct classification of the woven polypropylene strips is set
forth in this letter.
The classification of the open-top bags or sacks set forth in NY
806263 is correct.
FACTS:
A description of the sheeting made of woven polypropylene strips
is set forth in NY 806263 as follows:
It is a representative piece of style 5540 plaiting
material, which will be imported in rolls or sheets of
varying sizes. The product will be woven from white
clear or colored polypropylene strips, and will be
laminated on one side with a 20 micron polypropylene
film.
- 2 -
The strips exceed 5 millimeters in width.
ISSUE:
What is the classification of sheeting made of woven
polypropylene strips coated with polypropylene film?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
their appropriate order. Customs seeks guidance in interpreting
the terms of the headings in the Harmonized Commodity Description
and Coding System Explanatory Notes (EN), which although not
legally binding, are recognized as the official interpretation of
the Harmonized System at the international level.
Heading 4601 is divided into two groups by a semicolon. It
reads:
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).
Part (B) of the EN to heading 4601 states that the goods in the
second part of the heading (after the semicolon) may be
"reinforced or backed or lined with woven textile fabric or with
paper."
Heading 4602 encompasses "Basketwork, wickerwork and other
articles, made directly to shape from plaiting materials or made
up from goods of heading 4601; articles of loofah." The EN for
heading 4602 state that it covers articles made up from products
woven in sheet form, but does not cover articles of heading 4601
which "have acquired the character of finished articles by reason
of being bound together in parallel stands or woven in sheet form
(for example, mats, matting or screens).
Customs held that sheets of woven polypropylene strips over 5
millimeters in width and continuously coated on one or both
sides with a plastic film were classifiable under subheading
4602.90.0000, HTSUSA. See, New York Ruling Letters (NY) 860405,
dated March 6, 1991 (imported woven polypropylene sheets with a
clear plastic coating on one or both sides were classified in
4602.00.0000), and NY B81776, dated February 21, 1997 (woven
polypropylene strips continuously coated on one side with a thin
plastic film were classified in 4602.90.0000).
- 3 -
The plastic plaiting materials in the instant case are reinforced
with plastic and are, therefore, precluded from classification in
heading 4601. They are, nevertheless, articles (rolls or
sheets) made up from plaiting materials of heading 4601, which
have been further processed with a sheeting of plastic coating.
The rolls or sheets are ready to be further made up into grain
sacks, bags, etc. Accordingly, we find that they, like the
sheets in NY 860405 and NY B81776, are classifiable under
subheading 4602.
HOLDING:
The plaiting material, style 5540, imported in rolls or sheets is
classifiable under subheading 4602.90.0000, HTSUSA, which
provides for "Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from
articles of heading 4601; articles of loofah: Other." It is
dutiable at the general column rate of duty at 4.2 percent ad
valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division