CLA-2-59:OT:RR:NC:N3:350
Ms. Tasha Ekman
AlphaProTech Engineered Products, Inc.
301 South Blanchard Street
Valdosta, GA 31601
RE: The tariff classification of a plastic-coated textile fabric for use as roofing underlay material, from India.
Dear Ms. Ekman:
In your letter dated January 15, 2015, you requested a tariff classification ruling. A sample was provided.
Technoply Spun Bond consists of a woven fabric of polypropylene strip of an apparent width of 5 mm or less, thereby meeting the dimensional requirements described in Section XI, Note 1 (g) of the Harmonized Tariff Schedule of the United States (HTSUS) for materials to be considered a textile for tariff purposes. The woven fabric has been visibly coated with a black pigmented polypropylene plastics material which has been embossed with a pattern of closely spaced dots. You indicate that the woven fabric has been bonded with a polypropylene film to a spunbonded nonwoven polypropylene fabric layer. Your letter states that this product will be imported in various widths, and upon importation, will be custom printed with customer logos and converted to various lengths. You state that this product will be used as a membrane under roof shingles.
In your letter you suggest that these fabrics be classified as sheets of plastic under subheading 3921.90.11, HTSUS. In order for a product to be classified as an article of plastic of Chapter 39, HTSUS, it must be precluded from classification as a textile article of Section XI, HTSUS. See Note 2(P) to Chapter 39, HTSUS. To be classified in Section XI and in heading 5903 in particular, the product must meet the terms of Note 2 to Chapter 59. Under the terms of Note 2(a)(3), merchandise is precluded from classification in heading 5903 when it is either completely embedded in plastics, or entirely coated or covered on both sides with plastic. The coating or covering also must be visible to the naked eye and cannot be the result of a change in color. See Note 2(a)(3) to Chapter 59. However, one face of the instant product is the nonwoven fabric; therefore, since the product is not completely embedded in plastics or entirely coated or covered on both sides with plastic, classification in Chapter 39 is not possible.
The applicable subheading for Technoply Spun Bond will be 5903.90.3090, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division