CLA-2 CO:R:C:G 083013 PR; NY 825257
TARIFF NO: HTSUSA 3926.90.9050
Mr. John C. Schott
Schott International, Inc.
P.O. Box 7152
Akron, Ohio 44306-0152
RE: Classification of irrigation dam material
Dear Mr. Schott:
This is in reply to your letter of September 16, 1989,
addressed to the our New York office, concerning the
classification of irrigation dam material. Our ruling on the
matter follows.
FACTS:
The merchandise consists of woven man-made fiber strips,
coated, covered, or laminated on both sides with what is
stated to be 0.04 mm of orange polyethylene plastics and which
can be seen with the naked eye. It weighs about 4.5 ounces
per square yard and will be imported in 150 foot rolls,
allowing a multiple number of dams to be cut from each roll.
The width of the imported rolls is not stated, but the
submitted sample indicates a 64 inch width. One lengthwise
edge is folded over on itself and hemmed to create an 8 inch
pocket along the entire 150 foot length. This pocket is
intended to allow the insertion of a 2-inch by 4-inch piece of
wood to hold the dam in place.
ISSUE:
The issue presented is whether the hemming of an 8-inch
pocket along one lengthwise edge prevents the merchandise from
being classified as material and causes it to be classifiable
as an article.
- 2 -
LAW AND ANALYSIS:
Note 2(a)(3), Chapter 59, Section XI, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), provides, in
essence, that fabrics which are completely embedded in
plastics, or entirely covered or coated on both sides with
plastics, are classifiable in Chapter 39 as plastics. While
the woven strips are a textile material, since they are
coated, covered, or laminated on both sides with plastics
material that is visible to the naked eye, by virtue of Note
2(a)(3) and Section XI Note 1(h), HTSUSA, the merchandise, if
a material, is classifiable under Heading 3921, HTSUSA, which
provides for other other plastics sheets. However, Note 10 to
Chapter 39 states that Heading 3921 applies to sheets or film
"uncut or cut into rectangles (including squares) but not
further worked." (bolding added)
The Harmonized Commodity Description and Coding System
Explanatory Notes, the official interpretation of the
Harmonized System at the international level, specifically
states that plastic plates, sheets, etc., classifiable in
Heading 3921, which have been hemmed, are generally not
classifiable in that heading. (at pg. 573) It is our view
that when plastic sheeting has been hemmed along its entire
length for a specific utilitarian purpose and the hemming is
necessary for the intended use of the merchandise, that
sheeting has been "further worked" and is prevented from
classification in Heading 3921 by Note 10.
HOLDING:
The subject merchandise is an article for purposes of
classification in Chapter 39. Since there is no specific
provision in that chapter describing the merchandise, it is
classifiable under the subheading for other articles of
plastics, in 3926.90.9050, HTSUSA, with duty at the rate of
5.3 percent ad valorem. The merchandise is currently not
subject to quota, visa, or export license requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
MEMO TO REVIEWERS
1. This ruling is contrary to the NIS's recommendation, but I
believe it is clearly correct.
2. CITA has called on this matter and is quite concerned.
Under the TSUSA, this merchandise was not subject to quota
restraints and CITA does not want its status to change. The
NIS's recommended classification would have made this
merchandise subject to restraints.
3. The plastics on the subject merchandise is stated to be
applied in a lamination process. I have taken the view, as
expressed in a memo for Mr. Rosettie's approval which has
apparently disappeared into a deep dark hole, that if a fabric
is laminated on both sides with plastics and those laminations
meet the visibility requirements for coatings, the fabric is
"embedded" in plastics in accordance with Chapter 59 Note
2(a)(3). I think Section XI Note 1(h) supports this position
by its reference to "laminated".
Phil Robins