CLA-2 CO:R:C:G 084744 CB
Mrs. Alice Wagner
C.J. Tower Incorporated
128 Dearborn Street
Buffalo, New York 14207-3198
RE: Classification of tarpaulin type fabrics
Dear Mrs. Wagner:
This ruling letter is in response to your letter of May 9,
1989, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for six
tarpaulin type fabrics imported from Canada.
FACTS :
Six samples of the subject merchandise were submitted
labeled from 1 through 6. All are made from woven polyolefin
textile strips having an apparent width of less than 5mm.
Samples #1 and #2 are not coated on either side. Sample #3
consists of black textile strips which have been coated on both
sides with a green pigmented plastic material. Sample #4 is of
similar construction except that it contains a blue pigmented
coating on one side and a clear plastic coating (not visible) on
the other side. Sample #5 consists of clear plastic strips that
have been coated on both sides with a brown pigmentation. Sample
#6 consists of clear textile strips that have been coated on one
or both sides with a clear plastics coating which is not
visible.
ISSUE :
How are the subject fabrics properly classified under the
HTSUSA?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
-2-
Heading 5407, HTSUSA, provides for woven fabrics of
synthetic filament yarn. This heading applies to woven man-made
fabrics which have not been coated on either side. With regard
to the subject fabrics, neither sample #1 (black) nor sample #2
(clear) have been coated on either side. Therefore, both samples
are classifiable in subheading 5407.20.0000, HTSUSA.
Heading 5903 provides for textile fabrics impregnated,
coated, covered or laminated with plastics. Chapter 59, note
2(a)(1) excludes from Chapter 59 fabrics in which the
impregnation is not visible to the naked eye. Sample #6 consists
of clear textile strips that have been coated on one or both
sides with a clear plastic coating. It is Customs position that
such coating is not visible to the naked eye. Consequently,
Chapter 59, Explanatory Note 2(a)(1) applies to this sample. The
Explanatory Notes constitute the official interpretation of the
tariff at the international level. The note stipulates that when
coating is not visible to the naked eye, it is deemed that the
fabric has not been coated and classification is deferred to
Chapters 50 to 55. Accordingly, sample #6 is classifiable in
subheading 5407.20.0000, HTSUSA, which provides for woven fabrics
of synthetic filament yarn.
Chapter 59, note 2(a)(3) excludes fabrics which have been
coated on both sides without taking into account any resulting
change in color and classification is remanded to Chapter 39.
With respect to sample #3 (black textile strips coated on both
sides with green pigmented plastic) and sample #5 (clear plastic
strips coated on both sides with brown pigmentation), it is
Customs position that they are classifiable as an article of
plastics in Chapter 39. Subheading 3921.90.1500, HTSUSA,
provides for other plates, sheets, film, foil and strip, of
plastics, other, combined with textile materials.
Sample #4, has been coated with clear plastic on one side
and opaquely coated on the other side. It is Customs position
this fabric is classifiable under subheading 5903.90.2500,
HTSUSA, which provides for textile fabrics, impregnated, coated,
covered or laminated with plastics, whatever the weight per
square meter and nature of the plastic material.
HOLDING :
Samples #1, #2, and #6 are classifiable in subheading
5407.20.0000, HTSUSA, which provides for fabrics of synthetic
filament yarn, woven fabrics obtained from strip or the like.
The rate of duty is 15.3% ad valorem and the textile category is
620.
-3-
Sample #4 is classifiable in subheading 5903.90.2500,
HTSUSA, which provides for textile fabrics, impregnated, coated,
covered or laminated with plastics. The rate of duty is 7.6% ad
valorem and the textile category is 229.
Samples #3 and #5 are classifiable in subheading
3921.90.1500, which provides for other plates, sheets, film, foil
and strip, of plastics, combined with textile materials, other.
The rate of duty is 7.6% ad valorem and the textile category is
229.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division