CLA-2-56:OT:RR:NC:N3:350
Colleen Campbell
Intertape Polymer Group
17 Beachgrove Cres.
Stoney Creek, Ontario Canada L8J 2N8
RE: The tariff classification of a geomembrane from Canada
Dear Ms. Campbell:
In your letter received on March 5, 2014, you requested a tariff classification ruling.
A sample was submitted for the Aquamaster® PE24 NWL. Your letter and attached technical data sheets indicate the product consists of a core/scrim woven layer of high-density polyethylene (HDPE) textile strip which has been coated on each side with low-density polyethylene (LDPE). A layer of needle punch nonwoven fabric, of polypropylene, is laminated to the face side of the coated scrim. You have provided the following weights for the various components as;
Needle punch nonwoven – 102 g/m²
Core/scrim textile layer - 255 g/m²
Bottom coating layer - 57 g/m²
Top coating layer - 57 g/m²
The needle punch nonwoven layer would be considered a felt fabric of heading 5602, Harmonized Tariff Schedule of the United States (HTSUS). Taking into account Chapter 56 note 3 (a) which states in part “Heading 56.02 and 56.03 do not, however, cover: (a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40)”, since the non textile coating material is less than 50 % of the total weight this product will be classified as a felt in heading 5602, HTSUS.
The applicable subheading for the Aquamaster® PE24 NWL will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt and stitch-bonded fiber fabrics: Laminated fabrics. The rate of duty will be 12 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 Deborah at (646) 733-3044.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division