CLA-2 CO:R:C:T 088313 CRS
David R. Amerine, Esq.
Brownstein, Zeidman and Schomer
Suite 900
1401 New York Avenue, N.W.
Washington, D.C. 20005-2102
RE: Woven polyethylene strip coated with clear polyethylene film
is not coated for tariff purposes since coating is not visible to
the naked eye. HRL 087253 revoked.
Dear Mr. Amerine:
We have had occasion to review Headquarters Ruling Letter
(HRL) 087253 dated June 1, 1990, issued to you on behalf of
Calsak Corporation. Our decision follows.
FACTS:
The merchandise at issue in HRL 087253 was sheeting material
woven from clear 1,000 denier polyethylene textile strips with
either a 10 x 10 or an 8 x 8 count. In your submission dated May
23, 1990, you stated that the material was coated on both sides
with a clear polyethylene film 0.032 mm (1.26 mil) thick. The
weight of the plastic film did not exceed 70 percent of the
weight of the material.
ISSUE:
Whether the material in question is considered coated under
Note 2(a), Chapter 59, HTSUSA, such that it is classifiable as a
coated fabric of heading 5903, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. The scope of this
heading is restricted, however, by Note 2, Chapter 59, HTSUSA.
which requires that coatings must be visible to the naked eye in
order to be classified in heading 5903. Furthermore, heading
5903 covers only those fabrics coated on one side. Fabrics
coated with plastics on both sides are classifiable in Chapter
39, HTSUSA (heading 3921). Note 2(a)(3), supra; Explanatory
Notes, Harmonized Commodity Description and Coding System, EN
59.03, 816.
The fabric at issue is coated on both sides with plastics;
however, the coating is not visible to the naked eye and thus the
fabric is not classifiable in heading 3921 but according to its
constituent material. Heading 5407, HTSUSA, provides for woven
fabrics of synthetic filament yarn, including woven fabrics
obtained from materials of heading 5404. The polyethylene
sheeting material in question is made from polyethylene strips
classifiable, ceteris paribus, in heading 5404. Accordingly, the
sheeting material is classifiable in heading 5407. See HRL
083513 dated January 9, 1990; HRL 086644 dated June 1, 1990; and
HRL 087250 dated September 7, 1990.
HOLDING:
The merchandise in question is classifiable in subheading
5407.20.0000, HTSUSA, under the provision for woven fabrics of
synthetic filament yarn...; woven fabrics obtained from strip and
the like. It is dutiable at the rate of 17 percent ad valorem
and is subject to textile quota category 620.
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.
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.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
087253 to reflect the above classification effective with the
date of this letter. However, if, after your review, you, we
invite you to submit any arguments you might have with respect to
this matter for our review. Any submission you wish to make
should be received within thirty days of the date of this letter.
This notice to you should be considered a revocation of HRL
087253 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 087253 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, HRL
087253 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division