CLA-2 CO:R:C:T 088142 KWM
3926.90.9050
Mr. Roger T. Sithithum
EIC, Inc.
3900 N. Troy Street
Chicago, Illinois 60618
RE: Magic Anti-Slip Mesh; Textile and plastic combination;
Impregnated, coated, covered or laminated; Plastic;
Further worked or processed.
Dear Mr. Sithithum:
We are in receipt of your letter dated September 19,
1990, requesting binding classification ruling for Magic Anti-
Slip Mesh. Your letter and samples of the goods were
forwarded to this office for a response.
FACTS:
Four different samples were included with your request.
They are referred to collectively in the request as "Magic
Anti-Slip Mesh." They have been labeled A, B, C and D for our
purposes, and are described as follows:
(1) Samples A, B & C - Constructed of varying degrees of
open mesh warp knit fabric of man-made fibers. The
yarns of each fabric are completely encased in
cellular PVC plastics. Samples A & B are of a
similar size mesh, the primary difference being the
amount of plastic applied. Sample C is a more
tightly closed mesh.
(2) Sample D - Sample D is a sheet of ready to use cut-
out shapes, made from a textile fabric covered on
both sides by foamed cellular plastic. One surface
has an adhesive coating with paper backing. The
sheet is packaged and labeled "Anti-Slip Protector."
The goods are intended to be used on the bottom of
lamps, furniture, and other items to prevent
slipping, scratching, etc.
Your request further indicates that the mesh is available in
"various sizes and thicknesses" depending on usage. The pre-
cut cellular foam is presumably imported and marketed as
packaged. The goods will be produced in Taiwan.
ISSUE:
How are these goods classified under the Harmonized
Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
Samples A, B & C
Subheading 5603.00, HTSUSA, provides for:
5603 Nonwovens, whether or not impregnated, coated,
covered or laminated:
5603.00 Floor covering underlays:
This heading would appear to classify the instant goods, but
for the following exclusion of Legal Note 3(b) to Chapter 56,
HTSUSA:
3. Headings 5602 and 5603 cover respectively, felt and
nonwovens, impregnated, coated, covered or laminated
with plastics or rubber whatever the nature of these
materials (compact or cellular).
5603 also includes nonwovens in which the plastics
or rubber forms the bonding substance.
Headings 5602 and 5603 do not, however, cover:
. . .
(b) Nonwovens, either completely embedded in
plastics or rubber, or entirely coated or
covered on both sides with such materials,
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 or 40);
. . .
(Emphasis added). The Legal Notes to Chapter 59, HTSUSA,
concerning textile fabrics (i.e., woven materials) contain a
similar exclusion. The intent is to classify those products
"embedded" or "completely covered" with plastics under the
headings which provide for plastics or articles of plastics
because, for classification purposes, they have acquired the
characteristics of the plastics. Examples of such products
are present in this case, and they are excluded from
classification in heading 5603, HTSUSA.
Heading 3918, HTSUSA provides for "floor coverings." We
believe that the mesh in this case is not properly considered
a "floor covering." While this product may cover the floor,
the goods encompassed by heading 3918, HTSUSA, are those which
have an exposed surface with which pedestrian and other
traffic has contact. It does not apply to underlays such as
these. In Headquarters Ruling Letter (HRL) 087649, we stated:
Although the polyurethane foam underlay material
covers flooring when used as carpet underlay, we do not
believe it falls within the common meaning of floor
coverings. Floor coverings are commonly thought to be
articles such as carpets, rugs, mats, etc. These are
articles which cover a floor area and which are open to
view. Carpet underlay, on the other hand, is not seen,
but is under the perceived floor covering, i.e. the
carpet. Therefore, we do not believe carpet underlay is
encompassed within the common meaning of floor covering.
We continue to adhere to this view. Having found that the
merchandise is not a floor covering, we believe that the mesh
imported as piece goods is classified as a plate or sheet of
plastic of heading 3921, HTSUSA. Subheading 3921.12 provides
for:
3921 Other plates, sheets, film, foil and strip of
plastics:
3921.12 Of polymers of vinyl chloride:
Combined with textile materials:
Products with textile components
in which man-made fibers
predominate by weight over any
other single textile fiber:
3921.12.1100 Over 70 percent by weight
of plastics
3921.12.1500 Other
Samples A, B, & C in the form of piece goods will be
classified, therefore, in either subheading 3921.12.1100 or
3921.12.1500, HTSUSA, depending on whether or not the plastic
component contributes over 70 percent of the total weight of
the mesh. If the mesh has been further worked or processed,
e.g., hemmed or cut to shapes other than rectangular
(including squares), it is not considered a plate or sheet,
and will be classified under subheading 3926.90.9050, HTSUSA,
as other articles of plastics.
Sample D
Sample D, like the other samples, is not a textile, but
rather an article of plastic by application of the Legal Note
to Chapter 59, HTSUSA. And, although it would appear to have
been a sheet at some stage of the manufacturing process, it
has been further worked or processed into ready to use cut-out
shapes. Sample D is therefore classified in subheading
3926.90.9050, HTSUSA, as other articles of plastics.
HOLDING:
The samples referred to above as A, B & C, consisting of
open mesh knit fabrics of man-made fiber, completely embedded
or coated with cellular plastics are classified in subheading
3921.12.1100, HTSUSA, if the plastics component comprises over
70 percent of the weight of the product, and if the
merchandise is imported as piece goods. The rate of duty for
this classification is 4.2 percent ad valorem.
Samples A, B & C are classified in subheading
3921.12.1500, HTSUSA, if the plastics component comprises 70
percent or less of the total weight of the product, and if the
merchandise is imported as piece goods. The applicable rate
of duty will be 8.5 percent ad valorem for this
classification. Goods classified in subheading 3921.12.1500,
HTSUSA are also subject to textile category 229.
Samples A,B & C, imported in a form further worked or
processed are classified in subheading 3926.90.9050, HTSUSA,
regardless of the plastic/textile weight ratio. The rate of
duty for this classification is 5.3 percent ad valorem.
Sample D, consisting of a textile layer embedded between
layers cellular foam and pre-cut into ready to use cut-out
shapes is classified in subheading 3926.90.9050, HTSUSA. The
applicable rate of duty is 5.3 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of
international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most
current information available, we suggest you check, close to
the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at your
local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories, you should contact
your local Customs office prior to the importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John A. Durant
Director
Commercial Rulings Division