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HQ 084744


August 29, 1989

CLA-2 CO:R:C:G 084744 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.20.0000; 5903.90.2500; 3921.90.1500

Mrs. Alice Wagner
C.J. Tower Incorporated
128 Dearborn Street
Buffalo, New York 14207-3198

RE: Classification of tarpaulin type fabrics

Dear Mrs. Wagner:

This ruling letter is in response to your letter of May 9, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for six tarpaulin type fabrics imported from Canada.

FACTS :

Six samples of the subject merchandise were submitted labeled from 1 through 6. All are made from woven polyolefin textile strips having an apparent width of less than 5mm. Samples #1 and #2 are not coated on either side. Sample #3 consists of black textile strips which have been coated on both sides with a green pigmented plastic material. Sample #4 is of similar construction except that it contains a blue pigmented coating on one side and a clear plastic coating (not visible) on the other side. Sample #5 consists of clear plastic strips that have been coated on both sides with a brown pigmentation. Sample #6 consists of clear textile strips that have been coated on one or both sides with a clear plastics coating which is not visible.

ISSUE :

How are the subject fabrics properly classified 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 5407, HTSUSA, provides for woven fabrics of synthetic filament yarn. This heading applies to woven man-made fabrics which have not been coated on either side. With regard to the subject fabrics, neither sample #1 (black) nor sample #2 (clear) have been coated on either side. Therefore, both samples are classifiable in subheading 5407.20.0000, HTSUSA.

Heading 5903 provides for textile fabrics impregnated, coated, covered or laminated with plastics. Chapter 59, note 2(a)(1) excludes from Chapter 59 fabrics in which the impregnation is not visible to the naked eye. Sample #6 consists of clear textile strips that have been coated on one or both sides with a clear plastic coating. It is Customs position that such coating is not visible to the naked eye. Consequently, Chapter 59, Explanatory Note 2(a)(1) applies to this sample. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The note stipulates that when coating is not visible to the naked eye, it is deemed that the fabric has not been coated and classification is deferred to Chapters 50 to 55. Accordingly, sample #6 is classifiable in subheading 5407.20.0000, HTSUSA, which provides for woven fabrics of synthetic filament yarn.

Chapter 59, note 2(a)(3) excludes fabrics which have been coated on both sides without taking into account any resulting change in color and classification is remanded to Chapter 39. With respect to sample #3 (black textile strips coated on both sides with green pigmented plastic) and sample #5 (clear plastic strips coated on both sides with brown pigmentation), it is Customs position that they are classifiable as an article of plastics in Chapter 39. Subheading 3921.90.1500, HTSUSA, provides for other plates, sheets, film, foil and strip, of plastics, other, combined with textile materials.

Sample #4, has been coated with clear plastic on one side and opaquely coated on the other side. It is Customs position this fabric is classifiable under subheading 5903.90.2500, HTSUSA, which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and nature of the plastic material.

HOLDING :

Samples #1, #2, and #6 are classifiable in subheading 5407.20.0000, HTSUSA, which provides for fabrics of synthetic filament yarn, woven fabrics obtained from strip or the like. The rate of duty is 15.3% ad valorem and the textile category is 620.

Sample #4 is classifiable in subheading 5903.90.2500, HTSUSA, which provides for textile fabrics, impregnated, coated, covered or laminated with plastics. The rate of duty is 7.6% ad valorem and the textile category is 229.

Samples #3 and #5 are classifiable in subheading 3921.90.1500, which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials, other. The rate of duty is 7.6% ad valorem and the textile category is 229.

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

Sincerely,

John Durant, Director

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