CLA-2 CO:R:C:G 083288 NLP
Mr. Ronald Sasso
Sintetocos, S.A.
Apdo. 5283, 1000 San Jose
Centro Colon, San Jose, Costa Rica
RE: Plastic sheets with textile backings
Dear Mr. Sasso:
This ruling is in response to your letter of January 25,
1988, requesting the classification of plastic sheets with or
without textile backings, imported from Costa Rica, under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
Swatches of three plastic sheets were submitted for our
examination. The swatches are composed of a foamed layer of
cellular plastic covered by a layer of compact polyvinyl
chloride (PVC). The samples are reinforced with a textile
backing of a plain knit fabric.
ISSUE:
What is the HTSUS tariff classification of the plastic
sheets combined with textile materials?
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined in accordance with the terms of the
headings and any relevant section or chapter notes.
The instant merchandise is composed of a textile layer and
two layers of plastic. Therefore, a determination must be made
as to whether this combination is a textile or plastic. The
Explanatory Notes to Chapter 39, HTSUS, relating to plastic and
textile combinations are relevant to such a determination and
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read in pertinent part as follows:
...Otherwise, the classification of plastics and
textile combination is essentially governed by Note
1(h) to Section XI,...Note 2 to Chapter 59.
Note 1(h) to Section XI states:
This Section [Chapters 50 to 62] does not cover:
(h) Woven, knitted or crocheted fabrics, felt or
nonwovens, impregnated, coated, covered or
laminated plastics, or articles thereof, of
Chapter 39.
Note 2 to Chapter 59 states that Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered,
laminated with plastics, whatever the weight per
square meter and whatever the nature of the
plastics material (compact or cellular), other
than:
* * *
(5) Plates, sheets or strip of cellular plastics,
combined with textile fabric, where the
textile fabric is present merely for
reinforcing purposes (Chapter 39)....
In the instant case, the textile layer is present merely
for reinforcing purposes. It is very thin and merely provides
support for the cellular plastic it is combined with. Since the
instant plastic sheet has a cellular plastic combined with a
reinforcing textile fabric, the plastic and textile combination,
thus excluded from Chapter 59, is considered to be a plastic and
is classifiable in Chapter 39.
HOLDING:
The plastic sheeting is classifiable in subheading
3921.12.11, HTSUS, which provides for other plates, sheets, film,
foil and strip, of plastics: cellular: of polymers of vinyl
chloride: combined with textile materials: products with textile
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components in which man-made fibers predominate by weight over
any single textile fiber: over 70 percent by weight of plastics.
The rate of duty is 4.2 percent ad valorem.
Pursuant to Section 502(a)(3) of the Trade Act of 1974 (19
U.S.C. Section 2652(a)(3)) and General Note 3(c)(ii)(A), HTSUS,
Costa Rica has been designated a beneficiary developing country
for the purposes of the Generalized System of Preferences (GSP),
provided for in Title V of the Trade Act of 1974, as amended
(19 U.S.C. Section 2461, et seq.). Provided all applicable
requirements are met under the GSP program, the instant
merchandise may be entered free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division