CLA-2-57:OT:RR:NC:N2:349
Ms. Jennifer Diaz
Diaz Trade Law
12700 Biscayne Boulevard, Suite 401 North Miami, FL 33181
RE: The tariff classification of artificial turf from Vietnam
Dear Ms. Diaz:
In your letter dated October 20, 2023, you requested a tariff classification ruling on behalf of your client, Padel Galis. Two samples were submitted with your request. The samples will be retained by this office.
PG-5 Turf is a tufted artificial turf designed to be used on the surface of a padel court used to play “Padel Tennis.” The artificial turf comes in two versions: “PG-5 Texturized” and “PG-5 Fibrilated.” Both versions have a pile surface of polyethylene, a primary backing of polypropylene and a secondary backing of polyurethane. The pile yarn is formed by extrusion. The extruded polyethylene yarn is in the form of green, blue or red filament strip. The “PG-5 Texturized” consists of twisted polyethylene strips, which you state measure between .8 and 1.2 millimeters (mm) in width. The “PG-5 Fibrilated” consists of polyethylene fibrillated strips measuring approximately 2 to 2.5 mm wide. The polyethylene strip is inserted into the primary backing with needles and a layer of polyurethane is applied to the back to fix the yarns in place and provide stability. You state, the artificial turf will be imported in rolls measuring either 3 or 5 meters in width.
In your ruling request, you suggest the artificial turf is classified under 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Section XI, Chapter 54, HTSUS, provides for man-made filaments including filaments made from polyethylene. The Explanatory Note (EN) to Chapter 54 specifically identifies polyethylene as capable of being a synthetic fiber. Heading 5404, HTSUS, provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm. The fact that strip of Heading 5404 appears in the Chapter providing for man-made filaments suggests that it may be regarded as a type of filament. Therefore, we conclude that strip of Heading 5404 is a filament for tariff purposes. The EN to Heading 5404 reads, in pertinent part, as follows:
(1) Synthetic monofilament. These are filaments extruded as single filaments. They are classified here only if they measure 67 decitex or more and do not exceed 1 mm in any cross-sectional dimension. Monofilaments of this heading may be of any cross-sectional configuration and may be obtained not only by extrusion but by lamination or fusion. (2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced as such by extrusion or cut from wider strips or from sheets. Provided their apparent width (i.e., in the folded, flattened, compressed or twisted state) does not exceed 5 mm, this heading also covers:
(i) Strip folded along the length. (ii) Flattened tubes, whether or not folded along the length. (iii) Strip, and articles referred to in (i) and (ii) above, compressed or twisted.
This passage suggests that monofilament of Heading 5404 may generally be of any cross-sectional shape; however, strip of Heading 5404 must be flat and must be of an apparent width of 5 mm or less. Moreover, strip may be produced by extrusion. The fact that the strip used on the sample “PG-5 Texturized” has been twisted does not affect its classification in Heading 5404. Before twisting the yarn for “PG-5 Texturized,” the product is flat. In this instance, the materials used for both products are flat filaments, produced by extrusion and measuring less than 5 mm in apparent width; accordingly, the material used to form the pile is a textile material classifiable under Section XI, HTSUS. Section XI, Note 1(g) and Chapter 39, Note 2(p) are noted.
Chapter 57, Note 1, HTSUS, states, in pertinent part, the chapter covers all “floor coverings in which textile materials serve as the exposed surface of the article when in use.” Textile floor coverings constructed from tufting are classified under heading 5703, HTSUS.
The applicable subheading for the PG-5 Turf will be 5703.31.0060, HTSUS, which provides for “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Turf: Other: In rolls of a width equal to or exceeding 1.0 meter, or in sheets measuring 1.0 meter or greater on any side.” The rate of duty will be 6 percent 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 at https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division