CLA-2 CO:R:C:G 085038 CC
Mr. Anthony Petroff
Fritz Companies, Inc.
P.O. Drawer 'G'
Blaine, Washington 98230
RE: Classification of plastic coated strips of textile fabric
and swimming pool covers
Dear Mr. Petroff:
This letter is in response to your inquiries in behalf of
American Fabricators Ltd, requesting tariff classification of
coated woven strip fabrics. Samples were submitted for
examination.
FACTS:
Three basic forms of material are presented for
consideration. One type is a plain woven fabric of polyethylene
textile strips, which is coated or laminated on both sides with
polyethylene plastic. The plastic film will be in one of several
colors, including blue, orange, and black.
A second type of material consists of the same fabric strips
coated with plastic described above, which are backed with
polyurethane foam. In one of the styles one single ply of the
coated textile strips is backed with foam; in the other style
the foamed plastic is between two plies of the plastic coated
textile strips.
A third type of material, designated as silva-tarp, is made
of polyethylene strips woven into a fabric. It is coated on one
side with a clear plastic and on the other side with metallized
mylar. The metallized mylar consists of a clear plastic sheet
which has been vacuum coated with aluminum particles.
ISSUE:
What is the classification of the plastic coated strips of
textile fabric?
Whether the finished swimming pool covers are classifiable
as accessories to swimming pools?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
Note 2 to Chapter 59, HTSUSA, which provides for
impregnated, coated, covered, or laminated textile fabrics,
applies to:
(a) Textile fabrics, impregnated, coated, covered, or
laminated with plastics other than:
(3) Products in which the textile fabric is either
completely embedded in plastics or entirely coated or
covered on both sides with such material, 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).
We find that the first type of material, the polyethylene
fabric strips, is completely coated or covered on both sides
with plastics, and the coating can be seen with the naked eye.
Therefore, these strips are classifiable in Chapter 39. More
specifically, they are provided for under subheading 3921.90,
HTSUSA.
The second type of material, the plastic coated strips
backed with plastic foam, comes in two styles as described above.
The plastic foam is also classifiable in Heading 3921, but is
cellular and therefore would fall under a different subheading,
3921.13, than the plastic coated textile strips. GRI 6 provides
that classification under subheadings is in accordance with the
terms of the subheadings and, mutatis mutandis, according to the
GRI's, on the understanding that only subheadings at the same
level are comparable. According to GRI 3(b), mixtures, composite
goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale, shall be
classified as if they consisted of the material or component
which gives them their essential character, insofar as this
criterion is applicable. Essential character is determined by
considering several factors, including the nature of the
material or component, its weight, value, bulk, or quantity, or
its role in relation to the use of the goods.
We cannot conclude that either the foam or the coated
strips supplies the essential character to this good, based on
the criteria used for determining essential character.
Therefore, GRI 3(c) must be applied. GRI 3(c) provides that when
goods cannot be classified by reference to 3(b), they shall be
classified under the heading which occurs last in numerical
order among those which equally merit consideration. Because the
provision used to classify the coated strips comes after the one
used to classify the foam in the HTSUSA, this item would be
classified under the same provisions utilized for the coated
strips.
The third type of material is designated as silva-tarp. As
mentioned above, the metallized mylar is in actuality a plastic
sheet. Consequently, it is our opinion that the silva-tarp is
completely coated or covered in plastic and can be seen with the
naked eye. Therefore, according to note 2(a)(3), Chapter 59,
HTSUSA, the silva-tarp is classifiable in Chapter 39.
The issue which remains is how to classify the finished
swimming pool covers. 9506.99.5500, HTSUSA, provides for
swimming pools and wading pools and parts and accessories
thereof. Note 3 to Chapter 95 states that parts and accessories
which are suitable for use solely or principally with articles of
this chapter are to be classified with those articles. The
definition of accessory, according to Webster's Third New
International Dictionary, Unabridged (1986), is an object or
device that is not essential in itself but that adds to the
beauty, convenience, or effectiveness of something else.
Clearly, the swimming pool covers meet the definition of an
accessory to a swimming pool, since they contribute to the
effectiveness in maintaining swimming pools. Also, based on the
information you provided, we find that the covers would be used
principally with swimming pools. Therefore, the finished
swimming pool covers are classifiable as accessories to swimming
pools.
HOLDING:
The plastic coated textile strips, the strips with foam
backing, and the silva-tarp are classified under subheading
3921.90, HTSUSA, as other plates, sheets, film, foil and strip,
of plastics, other, combined with textile materials and weighing
not more than 1.492 kg/m squared, products with textile
components in which man-made fibers predominate by weight over
any other single textile fiber. If they are over 70 percent by
weight of plastics, they are classified in subheading
3921.90.1100, HTSUSA, dutiable at a rate of 3.7 percent ad
valorem for Canadian goods. If they are under 70 percent by
weight of plastics, they are classified in subheading
3921.90.1500, HTSUSA, textile category 229, and dutiable at a
rate of 7.6 percent ad valorem for Canadian goods.
The finished swimming pool covers are classified under
subheading 9506.99.5500, HTSUSA, swimming pools and wading pools
and parts and accessories thereof, dutiable at 4.7 percent ad
valorem for Canadian goods.
The merchandise may be submitted to a Customs laboratory for
analysis, at the discretion of the classifying officer, and will
be classified in accordance with the results of that analysis to
determine whether the coated strips are over 70 percent by weight
of plastics.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division