CLA-2-39:RR:NC:TA:350 C84108
Mr. John C. Schott
Schott International, Inc.
P.O. Box 7152
Akron, OH 44306-0152
RE: The tariff classification of three plastic coated woven tarp type materials composed of polyethylene textile strips, for use as tarpaulin or shelter material, from Indonesia.
Dear Mr. Schott:
In your letter G-5352 dated January 26, 1998, you requested a classification ruling.
Three representative samples were submitted which were identified as #1, #2 and #3. You did not provide the individual weights of textile vis a vis the weights of the plastic film, however, you did provide the following information:
Sample #1 consists of a woven fabric composed of 1000 denier clear polyurethane textile strips (10 x 10) that has been coated on both surfaces with a clear polyurethane plastics material. This material weighs 4.5 ounces per square yard.
Sample #2 consists of a 1000 denier woven fabric composed of polyethylene plastic textile strips (14 x 14) that has been visibly coated on both sides with a black pigmented polyethylene plastics material. This material weighs 6 ounces per square yard.
Sample #3 consists of a woven fabric composed of 1000 denier clear polyurethane textile strips (14 x 14) that has been coated on both surfaces with a clear polyurethane plastics material. This material weighs 6 ounces per square yard.
All of the textile strips lay flat and appear not to have been folded or crimped prior or during weaving. All three materials will be imported as piece goods which will be put up in rolls of 100 yard lengths.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:
(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:
(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;
Since the clear coating or lamination on samples #1 and #3 is not considered visible to the naked eye, these materials are not considered coated fabrics for the purposes of classification as coated or laminated fabrics within the scope of heading 5903, HTS.
The applicable subheading for sample #2 will be 3921.90.1950, Harmonized Tariff Schedules of the United States, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, weighing not more than 1.492 kilograms per square meter. The rate of duty is 5.3 percent ad valorem.
The applicable subheading for samples 1 and 3, will be 5407.20.0000, HTS, which provides for woven fabrics of synthetic filament yarn, ... obtained from strip or the like. The rate of duty is 10.2 percent ad valorem.
Styles 1 and 3 fall within textile category designation 620. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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 George Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division