CLA-2 CO:R:C:G 083345 CB
Mr. John Klingman
Saima America Inc.
300 Middlesex Avenue
Carteret, New Jersey 07008
RE: Classification of plastics/textile material
Dear Mr. Klingman:
This letter is in response to your letter of December 5,
1988, requesting a binding classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for certain waterproofing materials made in Italy.
FACTS:
The three samples at issue are Sibelon CNT 2200, Sibelon CNT
3750 and Sibelon 2 CNT. The Sibelon CNT 2200 and 3750 consist
of a layer of needle-punched nonwoven polyester felt that has
been laminated to a polyvinyl chloride (PVC) plastic sheet.
According to the tests performed by the Customs laboratory, the
weights of the PVC and textile portions are 91.4% and 8.6%,
respectively. The Sibelon 2 CNT consists of a layer of PVC
plastic sandwiched between two needle-punched nonwoven layers of
polyester felt. The breakdown by weight is 58.7% PVC and 41.3%
polyester. In both instances, the textile material is a
needleloom felt. The PVC plastic is in compact form.
ISSUE:
What is the proper classification of the plastics/textile
material 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.
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Heading 5602, HTSUSA, provides for, inter alia, laminated
needleloom felt. Note 3 to Chapter 56 states that heading 5602
does not cover:
(a) Felt impregnated, coated, covered or laminated with
plastics...containing 50 percent or less by weight of
textile material or felt completely embedded in
plastics...(chapter 39 or 40)
Therefore, classification of the subject waterproofing material
is remanded to Chapter 39 pursuant to Note 3(a). Chapter 39,
HTSUSA, provides for plastics and articles thereof.
HOLDING:
The subject waterproofing material Sibelon CNT 2200 and 3750
is classifiable in subheading 3921.90.2510, HTSUSA, which
provides for other plates...of plastics, other, products with
textile components in which man-made fibers predominate by weight
over any other single textile fiber, over 70 percent by weight of
plastics. The rate of duty is 16 percent ad valorem.
The subject waterproofing material Sibelon 2 CNT is
classifiable in subheading 3921.90.2550, HTSUSA, which provides
for other plates...of plastics, other, products with textile
components in which man-made fibers predominate by weight over
any other single textile fiber, other. The rate of duty is 16
percent ad valorem and the textile category is 229.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota 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 that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
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of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division