Ms. Barbara Elliott
C.J. International, Inc.
519 South Ellwood Avenue
Baltimore, MC 21224
RE: The tariff classification of a polypropylene plastics coated textile fabric, for use as an insulating material in the RV industry, from India.
Dear Ms. Elliott:
In your letter dated February 27, 2002, on behalf of Kanak Exports, Fort Wayne, Indiana, you requested a tariff classification ruling.
The instant sample, as described in your letter, consists of a woven fabric composed of black pigmented polypropylene plastics textile strips (i.e., measuring under 5mm in apparent width) that has been visibly covered or laminated on both sides with a black pigmented, compact polypropylene plastics material. The following technical specifications for this material were given in your correspondence:
Denier: 1,700 +/- 8%
Width: available up to 10 feet without joints.
Mesh: Warp 12 and Weft 5 per inch +/- 0.5.
Wt. Of Woven Base Fabric: 128 g/m² (73%)
Wt. Of PP Coating/Lamiantion: 47 g/m² (27%) Total Wt.: 175 g/m² +/- 6%
You believe that the goods are classifiable in tariff subheading 5903.90.2000, which provides for textile fabrics coated or laminated with plastic, over 70 percent by weight plastic. However, noting the furnished component weights (73% textile and 27% plastic), the material is not over 70 percent by weight of plastic. Fabric with a single layer of plastic and such ratio of textile to plastic would normally be classified under 5903.90.2500.
Since the subject material is completely covered on both sides with plastic, pertinent
Chapter 59, note 2(a)(3) reads:
“Heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … other than products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, providing that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39).”
Additionally, with the implementation of the Semperit Belting Case (Slip 94-100) in 1994, a material of a single fiber type that may have been properly classifiable in tariff subheading 3921.12.1100 will now default to tariff subheading 3921.12.1950. Specifically, Slip-Op 94-100, in essence, ruled that the words in the tariff subheading "predominate by weight over any other single textile fiber" presupposed the existence of two or more classes of textile fibers. Since the material (polypropylene textile strips) which is the subject of this inquiry is composed of only one man-made textile fiber (polypropylene), final classification is as indicated in the paragraph that follows.
The applicable subheading for the material 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 than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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 George Barth at 646-733-3044.
Robert B. Swierupski