CLA-2 CO:R:C:M 088996 DFC
District Director of Customs
300 South Ferry St.
Terminal Island
San Pedro, CA 90731
RE: Protest No. 2704-90-005217; Fabric, woven glass fiber
Dear Sir:
This protest was filed against your decision in the
liquidation of an entry covering a shipment of fiberglass
woven fabric produced in Germany.
FACTS:
The woven fiberglass fabric was liquidated under subheading
7019.20.2000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA, as glass fibers (including glass wool) and
articles thereof (for example, yarn, woven fabrics), woven
fabrics, including narrow fabrics, other, not colored. The
applicable rate of duty is 8.3 percent ad valorem.
The protestant maintains that the importation is properly
classifiable under subheading 4814.90.0000, HTSUSA, as wallpaper
and similar wallcoverings, other, and entitled to free entry.
ISSUE:
Whether fiberglass may be considered paper for tariff
purposes?
Is the product classifiable as claimed under subheading
4814.90.0000, HTSUSA, as other wall paper, or is it classifiable
under subheading 7019.20.2000, HTSUSA, as other woven glass fiber
fabric?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of
the headings and any relative section or chapter notes, and,
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]." In other
words classification is governed first by the terms of the
headings of the tariff and any relative section or chapter
notes.
Protestant contends that classification of the product is
controlled by GRI 4 which provides that "[g]oods which cannot be
classified in accordance with the above rules shall be classified
under the heading appropriate to the goods to which they are most
akin." Further, it is stated that since the glass fiber woven
fabric is used as a wall covering, it should be classified in
subheading 4814.90.0000, HTSUSA, as wallpaper and similar wall
coverings. Protestant in support of this claim notes that the
fiberglass wall covering looks and feels like paper; can be
folded and torn like paper; is applied to the wall with the same
tools and with the same adhesive as wall paper. Therefore, it is
argued that the product should be classified as wall paper which
is the product to which it is most akin.
Protestant's reliance on GRI 4 is misplaced. GRI 4 is not
relevant unless the goods cannot be classified in accordance with
GRI's 1-3. Since these goods may be classified in accordance
with GRI 1, classification based on GRI 4 is not permitted.
Note 8 to Chapter 48, HTSUSA, reads in pertinent part as
follows:
8. For the purposes of heading 4814, the expression
"wallpaper and similar wall coverings" applies only to:
(a) Paper in rolls, of a width not less than 45 cm and
not more than 160 cm, suitable for wall or ceiling
decorations.
This product is made of 100 percent fiberglass yarns that
have been manufactured into woven fabric based on information
provided and a sample. Since Note 8 to Chapter 48 requires that
the goods of heading 4814 must be composed of paper, we must
first ascertain whether fiberglass may be considered paper.
-3-
The Explanatory Notes to the HTSUSA (EN), although not
dispositive, should be looked to for the proper interpretation of
the HTSUSA. See 54 FR 35128 (August 23, 1989). General EN to
Chapter 48, HTSUSA, at page 664 states that "[p]aper consists
essentially of the cellulosic fibres of the pulps of Chapter 47
felted together in sheet form." The General EN to Chapter 47,
HTSUSA, at page 655 states that "[t]he pulp of this Chapter
consists essentially of cellulose fibres obtained from various
vegetable materials, or from waste textiles of vegetable origin."
It is clear from these notes that fiberglass cannot be considered
to be paper. Fiberglass is neither cellulosic nor is this fabric
manufactured by felting a cellulosic pulp. The fiberglass
product is not derived from vegetable matter but is manufactured
from inorganic mineral substances. Based on these facts, we
conclude that the woven fiberglass wall covering fabric is not
made of paper, and therefore Note 8 excludes it from heading
4814, HTSUSA.
The EN for heading 70.19 at page 943 reads in pertinent part
as follows:
Glass fibres and articles of glass fibres of this heading
may be, in particular, in the following forms:
(A) Glass wool in bulk.
(B) Slivers, rovings, yarn and chapped strands.
(C) Woven fabrics, including narrow fabrics.
(D) Thin sheets (voiles), webs, mats, mattresses, boards
and similar nonwoven products.
Since the merchandise is a woven glass fiber fabric, the EN
to heading 70.19 explicitly include it as noted in (C) above. In
addition, the EN to this heading at page 944 goes on to state
that the use of glass fibers are steadily increasing and lists
some of the uses for glass fibers. Among the uses listed are
"[i]n furnishing and interior decoration (e.g., for upholstery,
wall hanging, curtains, mosquito nets), in the form of fabrics
which can be dyed or printed." This product is a woven glass
fiber fabric and is used as an interior decoration (wall
covering), and therefore exhibits all of the characteristics
which are required of products classifiable in heading 7019,
HTSUSA. Based on the terms of the heading, the chapter notes and
the EN, it is obvious that the woven glass fiber fabric is within
the scope of heading 7019, HTSUSA.
-4-
In view of the fact that this fabric can be classified
following GRI 1, we are not permitted to employ GRI 4. Again GRI
4 applies only in those cases where classification of a product
cannot be made using GRI's 1-3. In fact the relative chapter
notes to heading 4814, HTSUSA, specifically exclude products
that are not made from paper and heading 7019, HTSUSA
specifically provides for woven fabrics of glass fiber.
In view of the foregoing, it is our opinion that the
fiberglass woven fabric is classifiable under subheading
7019.20.2000, HTSUSA, as glass fibers (including glass wool) and
articles thereof (for example, yarn, woven fabrics), woven
fabrics, including narrow fabrics, other, not colored. The
applicable rate of duty for this provision is 8.3 percent ad
valorem.
HOLDING:
Fiberglass may not be considered wallpaper for tariff
purposes.
The fiberglass woven fabric wallcovering is classifiable as
liquidated under subheading 7019.20.2000, HTSUSA.
The protest should be denied. A copy of this decision
should be attached to the Form 19 Notice of Action to be sent to
the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc A. Tytelman NY Seaport
2cc Chief C.I.E. Branch
1cc Reg Comm Pac Reg
1cc Legal Ref
1cc Regulatory Trade Programs Division
cahill library/peh
088996