CLA-2-39:RR:NC:SP:221 L80870
Ms. Joyce A. Frase
Schott International, Inc.
2850 Gilchrist Road
P.O. Box 7152
Akron, OH 44306
RE: The tariff classification of railcar liners and covers from China.
Dear Ms. Frase:
In your letter dated December 30, 2004, you requested a tariff classification ruling.
The railcar liners and railcar covers are designed to keep hazardous material and debris from contaminating the railcar and to keep the merchandise that is being transported inside the railcar from falling out during transit. The covers and liners are designed for specific sizes of railcars. Each cover may have nylon ropes, brass grommets, elastic shock cord, plastic snap buckles, metal ratchets, nylon webbing and similar fasteners for securing it to the top of the railcar. Each liner has specific components to secure it inside the railcar such as nylon ropes, metal grommets, nylon seat belt strapping and nylon zip ties.
Three sample swatches were submitted with your request. All are made from clear polyethylene strips woven to form a fabric and then laminated on both sides with plastics materials that are visible to the naked eye other than by mere change of color. The swatch identified as 8 ounce, 1700 denier, 18 mils, is made from clear strips coated on both sides with black colored plastics. The swatch identified as 4.5 ounce, 1000 denier is made from clear strips coated on both sides with green colored plastics. The swatch identified as 6 ounce, 1000 denier is made from clear strips coated on one side with grey colored plastics and on the other side with black colored plastics. The strips measure not over 5 millimeters in width, and thus meet the dimensional requirements to be considered textile strip. The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color.
You suggest classification in subheading 8607.99 of the Harmonized Tariff Schedule of the United States (HTS), as parts of railway or tramway locomotives or rolling stock. The covers and liners are in the nature of accessories. Subheading 8607.99, HTS, covers only parts and not accessories.
The applicable subheading for the railway covers and railway liners will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division