HQ 0088365 - The Classification of Tarpaulins and Dining Canopies Made from Textile Fabrics Laminated With Plastics - United States International Trade Commision Rulings

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HQ 088365

FEBRUARY 26,1991

CLA-2 CO:R:C:T 088365 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Milton Somberg, President
Rothco, a Division of
Morris Rothenberg & Son, Inc.
25 Ranick Road
Smithtown, New York 11787-0986

RE: The Classification of Tarpaulins and Dining Canopies Made from Textile Fabrics Laminated With Plastics

Dear Mr. Somberg:

This is in reply to your letter of December 12, 1990, concerning the classification of certain tarpaulins and dining canopies produced in Korea.

FACTS:

The submitted sample is a cutting of material that consists of woven textile man-made fiber strips that have been covered on both surfaces, either by a lamination or coating process, with a significant amount of blue plastics material. The plastics material can, without much difficulty, be separated in layer form from the underlying fabric. Prior to such separation, the plastics material is visibly discernible by the naked eye.

The file contains the following description of the tarpaulins:

ALL FOUR EDGES REINFORCED BY P.P. ROPE IN HEM. BRASS PLATED STEEL GROMMETS IN EVERY 3'
INTERVAL. EACH PC IN A POLYBAG WITH AN INSERT LABEL.

The file does not contain a description of the dining canopies. For the purposes of this ruling, we assume that they are imported as individual articles, with all edges hemmed, and each in a condition that precludes its classification as material.

ISSUE:

The issue presented is whether tarpaulins and dining canopies, as represented by the submitted swatch, are considered to be articles of plastics or articles of textile materials for classification purposes.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings and any pertinent section or chapter notes.

Note 2(a)(3), Chapter 59, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides, in essence, that fabrics which are completely embedded in plastics, or entirely covered or coated on both sides with plastics, are classifiable in Chapter 39 as plastics. The woven strips are a textile material, however, since they are covered on both sides with plastics material that is visible to the naked eye, in accordance with Note 2(a)(3) and Section XI Note 1(h), HTSUSA, the material from which the merchandise is made is classifiable under Heading 3921, HTSUSA, which provides for other plastics sheets.

Note 10 to Chapter 39 states that Heading 3921 applies to sheets or film "uncut or cut into rectangles (including squares) but not further worked." (bolding added)

The Harmonized Commodity Description and Coding System Explanatory Notes, the official interpretation of the Harmonized System at the international level, specifically states that plastic plates, sheets, etc., classifiable in Heading 3921, which have been hemmed, are generally not classifiable in that heading. (at pg. 573) It is our view that when plastic sheeting has been hemmed along its entire length for a specific utilitarian purpose and the hemming is necessary for the intended use of the merchandise, that sheeting has been "further worked" and is prevented from classification in Heading 3921 by Note 10. HRL 083013, dated March
20, 1989.

HOLDING:

The subject merchandise is classifiable under the provision for other articles of plastics, in subheading 3926.90.9050, HTSUSA, with duty, as a product of Korea, at the rate of 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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