CLA-2-39:OT:RR:NC:TA:350
Mr. John W. Goudy
Inland Plastics Ltd.
P.O. Box 2199
Drumlheller, AB T0J 0Y0
RE: The tariff classification of three plastic coated textile fabrics (tarpaulin type materials), from China.
Dear Mr. Goudy:
In your letter dated March 9, 2012, you requested a tariff classification ruling.
You supplied three representative samples which were identified as #833, #1455 and #Q2000, respectively.
The first item, #833, consists of a woven fabric composed of polyethylene plastic strips measuring less than 5 mm in apparent width. These strips are considered to be of textile material, not man-made fibers, for tariff purposes. This woven fabric made of textile strip has been lightly coated on both sides with a clear polyethylene plastic coating which is not in sufficient quantity on either side to be visible to the naked eye. You state that this material has the following composition by weight: 56 g/m² base fabric/37 g/m² coating for a total weight of 93 g/m².
The second item, #1455, consists of a woven fabric composed of polyethylene plastic strips measuring less than 5 mm in apparent width that has been heavily and visibly coated on both sides with a polyethylene plastics coating. As noted above, these strips are considered to be of textile material, not man-made fibers, for tariff purposes. You state that this material has the following composition by weight: 122 g/m² base fabric/92 g/m² coating for a total weight of 214 g/m².
The third item, #Q2000, consists of a woven fabric composed of clear polyethylene plastic strips measuring less than 5 mm in apparent width that has been heavily and visibly coated on both sides with a milky white polyethylene plastics coating. As noted above, these strips are considered to be of textile material, not man-made fibers, for tariff purposes. You state that this material has the following composition by weight: 230 g/m² base fabric/100 g/m² coating for a total weight of 320 g/m².
All three materials will be imported as roll goods having widths varying from 60 to 144 inches.
With respect to the tariff classification of item #833, 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. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in pertinent 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 plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
Accordingly, since the coating cannot be seen with the naked eye, the applicable subheading for item #833 will be 5407.20.0000, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. The rate of duty will be Free.
The applicable subheading for styles #1455 and #Q2000 will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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.
In a telephone conversation with this office you inquired if the Value Vinyl CIT case (Slip-Op 07-1562), which concerned man-made fiber fabrics visibly coated on both sides with PVC (not polyethylene as in the instant samples), applies here. In that regard, please note that the Value Vinyl case did not turn on the type of plastic coating, but concerned whether a textile fabric of 100 percent man-made fibers without another type of textile fiber to be compared with (cotton or wool, etc.) could be classified under the subheading that read “products with textile components in which man-made fibers predominate by weight over any other single textile fiber.” That same logic would apply here regardless of the type of plastic coating. However, as your fabrics are composed of textile strips and not textile fibers, that decision does not apply.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division