CLA-2-39:OT:RR:NC:N4:415
Mr. Robert Leo
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Avenue
New York, NY 10022
RE: The tariff classification of three snow removal tarpaulins from China.
Dear Mr. Leo:
In your letter dated November 23, 2022, you requested a tariff classification ruling on behalf of your client, Eagle Industries, Inc.
A sample was provided and will be retained as requested.
The products under consideration are all described as snow removal tarps. Item number ST-2020-L4 is 20 feet by 20 feet and has four lifting point loops. ST-2020-L8 is 20 feet by 20 feet and has eight loops. Item number ST-2525-L8 is 25 feet by 25 feet and has eight loops. They are all made from 18-ounce black polyvinyl chloride (PVC) plastic material and constructed using stitching and welding. The tarps feature two-inch yellow polyester webbing, which is rated with a 10,000-pound breaking strength. The webbing is tacked along the bottom of the tarp with reinforced stitching and at the ends it is looped back and stitched, creating the lifting loops. The edges of these tarps are heat sealed for reinforcement and finish. Per the provided product literature, they are intended to be used to collect and remove snow from construction jobsites, cover equipment and construction materials, and cover exposed rebar while concrete is being poured.
You suggested that these snow tarpaulins should be classified under subheading 6306.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]arpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: [t]arpaulins, awnings and sunblinds: [o]f synthetic fibers.” We disagree. Note 1 to chapter 63 states that heading 6306 applies only to made up articles of textile fabrics. The snow tarpaulins are made-up articles composed of 100 percent polyester woven fabric visibly coated on both sides with PVC. Note 2(a)(3) to chapter 59 states “[h]eading 5903 applies to: [t]extile 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 … [p]roducts in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided 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).” Since the snow tarpaulins are not composed of a textile fabric under chapter 59, the tarpaulins would not be considered textile articles and are excluded from section XI, which includes subheading 6306.12.0000, HTSUS, as proposed.
As these snow tarpaulins, item numbers ST-2020-L4, ST-2020-L8, and ST-2525-L8, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division