CLA-2 CO:R:C:G 085209 JLJ
Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230
RE: Lumber wrap of woven laminated plastic textile
strips; HRL 083581 augmented
Dear Mr. Vander Yacht:
You submitted additional information in order to obtain a
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for a woven laminated
polyethylene fabric imported from Canada. The fabric is made by
your client, Bulldog Bag Ltd. It is used as a lumber wrap. You
submitted a sample previously.
FACTS:
The sample submitted consisted of a woven fabric of
polyethylene plastic textile strips which was laminated on one
side with a black polyethylene plastics film which was visible.
On the other side it was laminated with a milky white plastics
film which visibly changed the surface character of the fabric.
The fabric is intended for use as lumber covers and lumber wraps.
In Customs Headquarters Ruling Letter (HRL) 083581 of
June 15, 1989, we said that we were unable to classify the
merchandise without additional information. In your latest
letter, you supplied the following information:
1. Scrim - 9 X 3.2 High Density Polyethylene Resin
Unit Weight 1.496 oz. / sq. yd. (52.47%)
2. Coating - 1 mil white - 0.677 oz. / sq. yd. (23.76%)
1 mil black - 0.677 oz. / sq. yd. (23.76%)
-2-
Total coating weight - 1.355 oz. / sq. yd. (47.52%)
(low density polyethylene resin)
Total Unit Weight - 2.851 oz. / sq. yd.
ISSUE:
What is the tariff classification of this fabric?
LAW AND ANALYSIS:
Chapter Note 2(a)(3) of Chapter 59, HTSUSA, states that
Heading 5903 covers textile fabrics which have been impregnated,
coated, covered or laminated with plastics, with certain
exceptions. The exceptions include 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. The
"covering" in this context may be achieved by lamination. Inas-
much as this fabric is coated or covered with plastics on both
sides, it is considered to be excluded from Chapter 59 because
the plastic coating on both sides is visible to the naked eye.
Consequently, this fabric must be classified by virtue of its
plastic component in Chapter 39, HTSUSA.
HOLDING:
Based on the specifications given above, this fabric is
classified under the provision for other plates, sheets, film,
foil and strip, of plastics: other: combined with textile
materials and weighing not more than 1.492 kilograms per square
meter: products with textile components in which man-made fibers
predominate by weight over any other single textile fiber: other,
in subheading 3921.90.1500, HTSUSA, dutiable at the rate of 8.5
percent ad valorem. Products of Canada classified in this
subheading are eligible for a reduced duty rate of 7.6 percent
under the United States - Canada Free Trade Agreement if all
applicable regulations are met. Textile category 229 applies to
this subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seap. (NIS-350-198)
1cc: CITA
1cc: Chief, C&V, Blaine, Wash.
JLJohnson:tj:typed 09/14/89
Jones library
name: 085209JLJ