CLA-2 CO:R:C:G 083513 JS
Mr. David R. Amerine
Brownstein Zeidman and Schomer
Suite 900
1401 New York Avenue, N.W.
Washington, D.C. 20005-2102
RE: Poultry House Curtains
Dear Mr. Amerine:
This is in reply to your letter of November 16, 1989, on
behalf of your client, Calsak Corporation, in which you request a
binding ruling on classification of poultry house curtains under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for inspection.
FACTS:
The sample at issue is a length of material woven from
clear 1000 denier polyethylene textile strips with either a 10 X
10 or 8 X 8 count. Both sides have been extrusion coated (a
lamination process) with a clear thin polyethylene film 0.032 mm
(1.26 mil) thick. The combined weight of both plastic films is
not over 70% of the weight of this material. There is a 2 inch
pocket hem sewn the length of one side. The widths, before
sewing, are 4, 5, 6 or 7 feet, reduced by 2-1/2 inches after
sewing, and all are in lenths of 600 feet. A cable is run
through the hem and the material is hung on the sides of poultry
houses to help control the temperature.
ISSUE:
Whether poultry curtains which are hemmed along one
lengthwise edge prevents the merchandise from being classified as
textile material and causes it to be classifiable as an article
of plastics.
LAW AND ANALYSIS:
Note 2(a)(3), Chapter 59, Section XI, HTSUSA, provides, in
essence, that fabrics which are entirely coated or covered on
both sides with plastics, are classifiable in Chapter 39. While
the woven strips are a textile material, they are coated, covered
or laminated on both sides with plastics material that is visible
to the naked eye and, by virtue of Note 2(a)(3) and Section XI
Note 1(h), HTSUSA, the merchandise is classifiable under Heading
3921, HTSUSA, which provides for other plastic 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." (emphasis added) 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 requirments.
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 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, the 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 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 for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Operations Division