CLA-2-46:RR:NC:SP:230 J83481
Ms. Rhoda Salus
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of woven fabrics, made of paper strips and polyethylene strips, from Belgium.
Dear Ms. Salus:
In your letter dated April 14, 2003, you requested a tariff classification ruling on behalf of Fabricut, Inc. Two samples were submitted for our examination and are being returned to you as requested.
The first sample, style “Papery,” is a sheet of fabric made entirely of woven strips of paper. The individual strips, which have an apparent width of about 2 to 3 mm, have been folded longitudinally prior to being woven, and are said to be coated on the back with acrylic (not visible to the naked eye). The fabric will be imported in rolls, 147 cm wide by about 40 meters long, and will be used in the production of furniture, vertical blinds, wall coverings and other home furnishings.
Although you have suggested that subheading 4601.99.0500, HTS, applies to the “Papery” fabric, we find that the next subheading, 4601.99.9000, HTS, actually applies. The former provides for “plaits and similar products” of (non-vegetable) plaiting materials, whether or not assembled into strips. The latter provides for “other,” which, in the context of the four digit heading, means (non-vegetable) plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form. As discussed in the Harmonized Explanatory Notes (ENs) for heading 4601, the expression “plaits and similar products” generally denotes plaiting materials that have been interlaced or otherwise combined to form articles having a longitudinal or
thong-like form, without warp or weft. Thus, products like the instant one, i.e., expansive woven sheets having warp and weft, are outside the scope of subheading 4601.99.0500, HTS, and instead fall in subheading 4601.99.9000.
Accordingly, the applicable subheading for the “Papery” fabric will be 4601.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other, non-vegetable plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles. The rate of duty will be 3.3%.
The second sample, style “Platty,” is also a sheet of woven fabric. (The imported roll size and the use of this fabric will be the same as described above for “Papery.”) In this case, the weft consists of longitudinally folded paper strips (about 1½ to 2½ mm in apparent width), while the warp consists of longitudinally folded polyethylene strips (about 2½ to 3 mm in apparent width). For tariff purposes, the paper strips are considered “plaiting materials,” while the polyethylene strips are considered textile materials. (As indicated in the General EN to chapter 46, plastic strips having an apparent width not exceeding 5 mm are to be regarded as man-made textile materials rather than as plaiting materials.)
Thus, the “Platty” fabric is a “composite good” of both plaiting material and textile material, and we find that its essential character cannot clearly be attributed to one or the other. Although you state that the weight of the paper exceeds that of the polyethylene by a margin of 54% to 46%, we note that the two materials are of roughly equal importance in the construction of the fabric. The fabric would cease to exist if one removed either the warp or the weft. And, in terms of visual impact, neither the warp nor the weft appears to predominate.
General Rule of Interpretation (GRI) 3(c), HTS, provides that when the essential character cannot be determined, the product shall be classified in the heading that occurs last in numerical order among those that equally merit consideration. In this case, the competing headings are 4601 and 5407, HTS.
Accordingly, the applicable subheading for the “Platty” fabric will be 5407.20.0000, HTS, 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 will be 1.7%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division