CLA-2-70:OT:RR:NC:N3:352
Mr. Mike Allocca
Allocca Enterprises, Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of plain weave fiberglass insect screening fabric woven from PVC coated fiberglass yarn, from China
Dear Mr. Allocca:
In your letter dated November 16, 2012, on behalf of Phifer Inc., you requested a tariff classification ruling. Three sample swatches were included with your request.
Styles Phiferglass, BetterVue and UltraVue are plain woven fabrics composed of 100% glass fiber yarns which have been coated with polyvinyl chloride (PVC). The plastic coated yarns are woven into a fabric and heat stabilized, creating a fabric with a stable open-work mesh. The plastic which coats each of the fiberglass yarns has been dyed a black color. These fabrics are manufactured in a variety of standard widths ranging from 18 inches to 84 inches, and in a variety of weights ranging from 42 g/m2 to 112 g/m2. Your letter indicates that this product will be used as insect screening for doors and windows.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
The instant fabrics are woven from fiberglass yarns which have been coated with PVC. The glass fiber yarns impart this product with its strength, rot resistance, mold resistance and fire resistance, while the plastic coating allows the fabric to be heat stabilized and colored more easily. Factoring in the relative value, quantity and function of the various materials that form this product, it is not possible to determine a single material that imparts this item with its essential character. Each of the materials imbues this article with unique characteristics that are essential for this item to function for its intended purpose as insect screening. Therefore, in accordance with GRI 3(c), this fabric is classifiable in the heading which appears last in numerical order among those that equally merit consideration.
The applicable subheading for the woven fiberglass insect screening fabrics designated as Styles Phiferglass, BetterVue and UltraVue will be 7019.52.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, of a width exceeding 30 centimeters, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex, colored, other, weighing 185 grams or less per square meter. The duty rate will be 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division