CLA-2-59:RR:NC:TA:350 K87539
Ms. Chantal Adams C.C.S.
Flexia Corporation
369 Elgin Street
Brantford
Ontario, Canada N3S 7P5
RE: The tariff classification of seven coated/laminated fabrics, for use as wrapping materials, from Canada.
Dear Ms. Adams:
In your letter dated June 15, 2004, you requested a tariff classification ruling.
You submitted 7 representative samples which were identified as samples A, B, C, D, E, F and G, respectively. While we will be able to provide you with a definitive tariff classification for samples A, B, C and D, we will require additional information for samples E, F and G before we can make a determination.
Samples “A” and “D” both consist of woven fabrics constructed from plastic strips. It appears that about 50% of the strips measure 5 mm or less in apparent width, while 50% measure over 5 mm in apparent width. As such, and following the General Rules of Interpretation in the tariff, the material is considered to be of textile man-made fibers for tariff purposes. Both fabrics have been visibly coated on both sides with a pigmented polypropylene plastics material. Bench tests indicate that both of these materials weigh well under 1.492 kg/m².
Samples “B” and “C” both consist of woven fabrics constructed from plastic strips measuring not more than 5 mm in apparent width. As such, they are considered to be of man-made fiber textile strips for tariff purposes. They have both been laminated on one side with a brown reinforcing paper. Both the textile and paper portions impart equally to the essential character of these materials.
Sample “E” is identified as being of a nonwoven construction, however, there is no nonwoven fabric present. Please provide full manufacturing specifications including whether it is coated on one or both sides with a polyethylene plastics coating and provide weights of fabric vis a vis weights of coating. Also, indicate if coating substance contains any pigments.
Samples “F” and “G”. Indicate if fabrics are coated on one or both sides and provide the weight of the coatings vis a vis the weight of the base fabrics.
The applicable subheading for Samples “A” and “D” will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for styles “B” and “C” will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, ..., laminated fabrics, of man-made fibers. The duty rate will be 8 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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division