CLA-2-54:S:N:N3H:352 867620

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of polypropylene woven fabric from Argentina.

Dear Ms. Muoio:

In your letter dated October 4, 1991, on behalf of your client Finora Co., Inc., you requested a tariff classification ruling. The submitted sample is a plain woven fabric composed of 100% polypropylene. The fabric is woven from polypropylene strips that measure approximately 3 millimeters (mm) in width. It contains 10 strips per inch in the warp and 9 strips per inch in the filling. This textile product will be imported in rectangular sheets measuring approximately 54 inches long and 40 inches wide. The fabric has been coated with a thin coating of transparent polypropylene. These sheets will be used as covers to protect bales of cotton. As requested in your inquiry this sample is being returned to you.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color; Since the polypropylene coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the polypropylene woven fabric will be 5407.20.0000, HTS, which provides for woven fabrics of synthetic filamant

yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport