CLA-2 CO:R:C:G 087388 CC
Mr. R.L. Rostogi
Paramount Trading Corp.
11th Floor
131 West 35th Street
New York, NY 10001-2111
RE: Reconsideration of HRL 086644; polypropylene packing
material coated with plastic; plastic not visible; not
classifiable in Heading 5903; classifiable in Heading 5407
Dear Mr. Rostogi:
This letter is in response to your inquiry of June 7, 1990,
requesting reconsideration of Headquarters Ruling Letter (HRL)
086644, dated June 1, 1990. That ruling concerned the
classification of polypropylene packing material.
FACTS:
The merchandise at issue is fabric woven from cut pieces of
clear polypropylene, which is coated on one side with clear
polypropylene plastic. In HRL 086644, we stated that the plastic
coating was not visible and classified this merchandise under
subheading 5407.20.0000 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
You state that classification of the same merchandise under
the Tariff Schedules of the United States (TSUS), New York Ruling
Letter (NYRL) 818886 of June 16, 1986 and NYRL 821565 of January
12, 1987, did not result in any quota or visa requirements. The
recent ruling under the HTSUSA resulted in quota and visa
requirements, which you believe is inconsistent with the prior
rulings.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
5903, HTSUSA, as textile fabrics impregnated, coated, covered or
laminated with plastics?
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 classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Note 2 to Chapter 59 states that Heading 5903 applies to the
following:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting
change of color.
We have carefully examined a sample, and the coating is not
visible to the naked eye. Therefore the merchandise at issue is
not classifiable in Heading 5903.
Chapter 54 provides for man-made filaments. Note 8 to
Section XI, HTSUSA, states that Chapters 50 to 55 do not apply to
goods made up as defined in Note 7. Note 7 to Section XI defines
the expression "made up." We do not believe that the merchandise
at issue meets the definition of a "made up" article; therefore,
it is classifiable in Heading 5407.
The HTSUSA replaced the TSUS as our statutory tariff
schedule on January 1, 1989, pursuant to the enactment of the
Omnibus Trade and Competitiveness Act of 1988, 1204(c), 19
U.S.C.A. 3004 (c) (West Supp. 1989). Although implementation of
the HTSUSA was intended to be, to the extent practicable, duty
and quota neutral, some changes were unavoidable when converting
from our previously national TSUS to the HTSUSA. It appears that
the merchandise at issue is one of those articles in which
implementation of the HTSUSA resulted in a change in the textile
category designation.
If you have further questions concerning textile visa and
quota requirements for the merchandise at issue, you may write
the United States Department of Commerce, Committee for the
Implementation of Textile Agreements, at the following address:
Chairman
Committee for the Implementation
of Textile Agreements
U.S. Department of Commerce, Room 3001
Washington, D.C. 20230
HOLDING:
The merchandise at issue is classified under subheading
5407.20.0000, HTSUSA, which provides for woven fabrics of
synthetic filament yarn, including woven fabrics obtained from
materials of Heading 5404, woven fabrics obtained from strip or
the like. The rate of duty is 17 percent ad valorem, and the
textile category is 620.
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.
HRL 086644, dated June 1, 1990, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division