CLA-2-63:RR:NC:N3:351
Paul Vroman
DHL Global Warming
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of drainage fabrics from Canada
Dear Mr. Vroman:
In your letters dated March 23 and May 23, 2008, on behalf of Texel division of ADS, Inc., of Quebec, Canada, you requested a tariff classification ruling. The fabric samples that you submitted with your follow-up letter are being retained by this office.
You submitted three samples of drainage fabrics. The first is known commercially as Hydroswitch high performance growth mat, and it comes in two versions, FIN 04258 Hydroswitch interior and FIN 20490 Hydroswitch exterior. They are used in the irrigation of potted plants. You state that they store water and wick it up to the plants sitting on it, allowing for uniform water distribution and control of water distribution.
In your letter you indicate item FIN 04258 has a three layer construction. The upper layer is a microperforated compact plastic which allows the water to seep in easily, prevents root penetration, limits root development, resists UV rays, and inhibits algae. This layer is stated to comprise 26% of the weight of the mat. The middle layer is cellular polyurethane foam that acts as a physical barrier to prevent evaporation, keeps the surface dry, and maintains the shape of the mat. This second layer is stated to comprise 8% of the weight of the mat. Finally, the lower layer is a needlepunched felt that provides uniform wicking action that stores and distributes water and nutrients while limiting waste and spillover in the environment. This layer is stated to comprise 65% of the weight of the mat. The felt layer predominates by both thickness and weight.
The second version of the Hydroswitch mat, FIN 20490, also has a three layer construction. The upper layer is woven of man-made fabric strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). The outer surface of the woven strip fabric appears to be coated with a plastic material. The middle layer appears to be plastic cellular foam. The lower layer appears to be a needlepunched felt. A product of this construction, a cellular plastic laminated with textile fabric on both faces, is considered a textile fabric for tariff purposes.
In an e-mail on May 30, you further stated that the edges of both versions of the Hydroswitch can have sewn finished edges or they can be imported with unfinished edges. The Hydroswitch mats with finished edges are considered “made up” according to the terms of Note 7 to Section XI, HTSUS.
The applicable subheading for the Hydroswitch mats with sewn finished edges will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The applicable subheading for the Hydroswitch mat identified as item FIN 04258 in the form of roll goods without finished edges will be 5602.10.1000, HTSUS, which provides for Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt …Laminated fabrics. The rate of duty will be 12% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on item FIN 20490 when imported in the form of roll goods without finished edges. Your request for a classification ruling should include the following information:
1. Provide the identity of the man-made strip.
2. Provide the identity of the material coating the man-made strip fabric.
3. Provide the identity of the open cell foam layer.
4. Provide the identity of the nonwoven layer, and indicate if it is a needle-
punched felt.
5. Provide the percentages by weight of each layer.
6. Provide a brief description of the function of each layer.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and reference this letter by its file number, N029375.
You also submitted a product called Draintube or Somtube. It is composed of three layers. The center layer is a loosely woven fabric of man-made textile strips in the warp and a textile yarn in the weft. This layer is sandwiched between two needleloom felt materials that, according to your letter, are composed of polypropylene man-made fibers. One of these layers is approximately 1/4" thick and the other approximately 1/8”. This is a textile product. (The documentation states that an optional sheet of polypropylene sealant is available; the sample we received had no such layer and our ruling will not address it.) A perforated plastic drainage tube runs between the thicker of the two layers and the center woven layer.
This product is used for drainage purposes at sports facilities, landfills, and other sites. Both the textile and the plastic tube provide drainage. In addition, the textile provides filtration, coverage, cushioning, protection. According to a chart you have provided, the textile portion makes up between 64% and 91% of the weight of the various composition options. The number and placement of the tubes is variable. This item is considered made up according to the terms of Note 7 to Section XI, HTSUS.
It is the position of this office that the textile portion imparts the essential character to the completed Draintube or Somtube. General Rule of Interpretation 3(b), HTSUS, noted.
The applicable subheading for the Draintube or Somtube will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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