CLA-2-63:RR:NC:N3:351 I83056
Mr. Bryan True
Livingston Int'l.
6700 Cote de Liesse, Suite 202
St.-Laurent, Quebec, Canada H4T 1E3
RE: The tariff classification of artificial turf panels from Canada.
Dear Mr. True:
In your letter dated June 7, 2002, you requested a ruling on behalf of XL Turf Inc. on tariff classification.
You submitted a square-foot sample of the product, which normally is produced in 4’ x 6’ panels. The top layer is a tufted fabric. It is composed of green polyethylene strips, each 2-3mm in width, but split into pieces approximately 1mm, with a height of approximately 1½”. These create the appearance of grass and are inserted through a non-woven fabric into a latex-based composite, approximately 1/8” thick. This is then glued to a fabric that is the “loop” component of a hook-and-loop fastener; the “hook” component is glued to an expanded polypropylene panel, 5/8” thick. This panel is, in turn, glued to another with a ¼” layer of polyurethane foam between the panels.
You state that the product is classifiable in subheading 5703.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials... other: other. It is true that the top layer, if imported separately in rolls, would be so classified (and in the 4’ x 6’ panels would be classifiable in subheading 5703.30.0030, HTS, which provides for that merchandise measuring not more than 5.25m2 in area). However, this product is a flooring system and not a carpet or textile floor covering of Chapter 57.
The XL Turf is a composite good as described in General Rule of Interpretation (GRI) 3(b), HTS, whose essential character cannot be determined between the polypropylene foam panels or the tufted fabric. In accordance with GRI 3(c), it will be classified under the subheading that occurs last in numerical order among those which equally merit consideration; in this instance, the competing headings are 3926 (other articles of plastics) and 6307 (other made up textile articles).
The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division