CLA-2-39:RR:NC:3:350 L83394

Ms. Millie Dearness
Dofasco Inc.
Box 2460
Hamilton, Ontario Canada L8N 3J5

RE: The tariff classification of a resin coated burlap fabric and laminated sheets of these resin coated burlap sheets from Canada

Dear Ms. Dearness:

In your letter dated March 16, 2005 you requested a tariff classification ruling.

Two samples were submitted – a 7 1/2 inch x 5 1/4 inch piece of the resin coated burlap fabric and a 4 1/8 inch x 1 7/8 inch piece of the laminated sheets of resin coated burlap. The resin coating was identified in your submission as polyolefin. The burlap fabric is visibly coated on both sides with the polyolefin coating. Although you did not provide the weights of these two products, they were informally weighed and found to be approximately 335.07 grams per square meter for the resin coated burlap and 4,939.19 grams per square meter for the laminated sheets.

The applicable subheading for the resin coated burlap fabric will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Other Other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the laminated sheets of the resin coated burlap fabric will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing more than 1.492 kg/m2: Other. The rate of duty will be 4.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at (646) 733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division