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HQ 083288


March 26, 1990

CLA-2 CO:R:C:G 083288 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.11

Mr. Ronald Sasso
Sintetocos, S.A.
Apdo. 5283, 1000 San Jose
Centro Colon, San Jose, Costa Rica

RE: Plastic sheets with textile backings

Dear Mr. Sasso:

This ruling is in response to your letter of January 25, 1988, requesting the classification of plastic sheets with or without textile backings, imported from Costa Rica, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Swatches of three plastic sheets were submitted for our examination. The swatches are composed of a foamed layer of cellular plastic covered by a layer of compact polyvinyl chloride (PVC). The samples are reinforced with a textile backing of a plain knit fabric.

ISSUE:

What is the HTSUS tariff classification of the plastic sheets combined with textile materials?

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined in accordance with the terms of the headings and any relevant section or chapter notes.

The instant merchandise is composed of a textile layer and two layers of plastic. Therefore, a determination must be made as to whether this combination is a textile or plastic. The Explanatory Notes to Chapter 39, HTSUS, relating to plastic and textile combinations are relevant to such a determination and
read in pertinent part as follows:

...Otherwise, the classification of plastics and textile combination is essentially governed by Note 1(h) to Section XI,...Note 2 to Chapter 59.

Note 1(h) to Section XI states:

This Section [Chapters 50 to 62] does not cover:

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated plastics, or articles thereof, of Chapter 39.

Note 2 to Chapter 59 states that Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered, laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39)....

In the instant case, the textile layer is present merely for reinforcing purposes. It is very thin and merely provides support for the cellular plastic it is combined with. Since the instant plastic sheet has a cellular plastic combined with a reinforcing textile fabric, the plastic and textile combination, thus excluded from Chapter 59, is considered to be a plastic and is classifiable in Chapter 39.

HOLDING:

The plastic sheeting is classifiable in subheading 3921.12.11, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride: combined with textile materials: products with textile
components in which man-made fibers predominate by weight over any single textile fiber: over 70 percent by weight of plastics. The rate of duty is 4.2 percent ad valorem.

Pursuant to Section 502(a)(3) of the Trade Act of 1974 (19 U.S.C. Section 2652(a)(3)) and General Note 3(c)(ii)(A), HTSUS, Costa Rica has been designated a beneficiary developing country for the purposes of the Generalized System of Preferences (GSP), provided for in Title V of the Trade Act of 1974, as amended (19 U.S.C. Section 2461, et seq.). Provided all applicable requirements are met under the GSP program, the instant merchandise may be entered free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division

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