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HQ 083345


November 20, 1989

CLA-2 CO:R:C:G 083345 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.2510

Mr. John Klingman
Saima America Inc.
300 Middlesex Avenue
Carteret, New Jersey 07008

RE: Classification of plastics/textile material

Dear Mr. Klingman:

This letter is in response to your letter of December 5, 1988, requesting a binding classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain waterproofing materials made in Italy.

FACTS:

The three samples at issue are Sibelon CNT 2200, Sibelon CNT 3750 and Sibelon 2 CNT. The Sibelon CNT 2200 and 3750 consist of a layer of needle-punched nonwoven polyester felt that has been laminated to a polyvinyl chloride (PVC) plastic sheet. According to the tests performed by the Customs laboratory, the weights of the PVC and textile portions are 91.4% and 8.6%, respectively. The Sibelon 2 CNT consists of a layer of PVC plastic sandwiched between two needle-punched nonwoven layers of polyester felt. The breakdown by weight is 58.7% PVC and 41.3% polyester. In both instances, the textile material is a needleloom felt. The PVC plastic is in compact form.

ISSUE:

What is the proper classification of the plastics/textile material under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

Heading 5602, HTSUSA, provides for, inter alia, laminated needleloom felt. Note 3 to Chapter 56 states that heading 5602 does not cover:

(a) Felt impregnated, coated, covered or laminated with plastics...containing 50 percent or less by weight of textile material or felt completely embedded in plastics...(chapter 39 or 40)

Therefore, classification of the subject waterproofing material is remanded to Chapter 39 pursuant to Note 3(a). Chapter 39, HTSUSA, provides for plastics and articles thereof.

HOLDING:

The subject waterproofing material Sibelon CNT 2200 and 3750 is classifiable in subheading 3921.90.2510, HTSUSA, which provides for other plates...of plastics, other, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty is 16 percent ad valorem.

The subject waterproofing material Sibelon 2 CNT is classifiable in subheading 3921.90.2550, HTSUSA, which provides for other plates...of plastics, other, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, other. The rate of duty is 16 percent ad valorem and the textile category is 229.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

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