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HQ 088996


July 30, 1991

CLA-2 CO:R:C:M 088996 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7019.20.2000

District Director of Customs
300 South Ferry St.
Terminal Island
San Pedro, CA 90731

RE: Protest No. 2704-90-005217; Fabric, woven glass fiber

Dear Sir:

This protest was filed against your decision in the liquidation of an entry covering a shipment of fiberglass woven fabric produced in Germany.

FACTS:

The woven fiberglass fabric was liquidated under subheading 7019.20.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA, as glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), woven fabrics, including narrow fabrics, other, not colored. The applicable rate of duty is 8.3 percent ad valorem.

The protestant maintains that the importation is properly classifiable under subheading 4814.90.0000, HTSUSA, as wallpaper and similar wallcoverings, other, and entitled to free entry.

ISSUE:

Whether fiberglass may be considered paper for tariff purposes?

Is the product classifiable as claimed under subheading 4814.90.0000, HTSUSA, as other wall paper, or is it classifiable under subheading 7019.20.2000, HTSUSA, as other woven glass fiber fabric?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Protestant contends that classification of the product is controlled by GRI 4 which provides that "[g]oods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin." Further, it is stated that since the glass fiber woven fabric is used as a wall covering, it should be classified in subheading 4814.90.0000, HTSUSA, as wallpaper and similar wall coverings. Protestant in support of this claim notes that the fiberglass wall covering looks and feels like paper; can be folded and torn like paper; is applied to the wall with the same tools and with the same adhesive as wall paper. Therefore, it is argued that the product should be classified as wall paper which is the product to which it is most akin.

Protestant's reliance on GRI 4 is misplaced. GRI 4 is not relevant unless the goods cannot be classified in accordance with GRI's 1-3. Since these goods may be classified in accordance with GRI 1, classification based on GRI 4 is not permitted.

Note 8 to Chapter 48, HTSUSA, reads in pertinent part as follows:

8. For the purposes of heading 4814, the expression "wallpaper and similar wall coverings" applies only to:

(a) Paper in rolls, of a width not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decorations.

This product is made of 100 percent fiberglass yarns that have been manufactured into woven fabric based on information provided and a sample. Since Note 8 to Chapter 48 requires that the goods of heading 4814 must be composed of paper, we must first ascertain whether fiberglass may be considered paper.

The Explanatory Notes to the HTSUSA (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 FR 35128 (August 23, 1989). General EN to Chapter 48, HTSUSA, at page 664 states that "[p]aper consists essentially of the cellulosic fibres of the pulps of Chapter 47 felted together in sheet form." The General EN to Chapter 47, HTSUSA, at page 655 states that "[t]he pulp of this Chapter consists essentially of cellulose fibres obtained from various vegetable materials, or from waste textiles of vegetable origin." It is clear from these notes that fiberglass cannot be considered to be paper. Fiberglass is neither cellulosic nor is this fabric manufactured by felting a cellulosic pulp. The fiberglass product is not derived from vegetable matter but is manufactured from inorganic mineral substances. Based on these facts, we conclude that the woven fiberglass wall covering fabric is not made of paper, and therefore Note 8 excludes it from heading 4814, HTSUSA.

The EN for heading 70.19 at page 943 reads in pertinent part as follows:

Glass fibres and articles of glass fibres of this heading may be, in particular, in the following forms:

(A) Glass wool in bulk.

(B) Slivers, rovings, yarn and chapped strands.

(C) Woven fabrics, including narrow fabrics.

(D) Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products.

Since the merchandise is a woven glass fiber fabric, the EN to heading 70.19 explicitly include it as noted in (C) above. In addition, the EN to this heading at page 944 goes on to state that the use of glass fibers are steadily increasing and lists some of the uses for glass fibers. Among the uses listed are "[i]n furnishing and interior decoration (e.g., for upholstery, wall hanging, curtains, mosquito nets), in the form of fabrics which can be dyed or printed." This product is a woven glass fiber fabric and is used as an interior decoration (wall covering), and therefore exhibits all of the characteristics which are required of products classifiable in heading 7019, HTSUSA. Based on the terms of the heading, the chapter notes and the EN, it is obvious that the woven glass fiber fabric is within the scope of heading 7019, HTSUSA.

In view of the fact that this fabric can be classified following GRI 1, we are not permitted to employ GRI 4. Again GRI 4 applies only in those cases where classification of a product cannot be made using GRI's 1-3. In fact the relative chapter notes to heading 4814, HTSUSA, specifically exclude products that are not made from paper and heading 7019, HTSUSA specifically provides for woven fabrics of glass fiber.

In view of the foregoing, it is our opinion that the fiberglass woven fabric is classifiable under subheading 7019.20.2000, HTSUSA, as glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), woven fabrics, including narrow fabrics, other, not colored. The applicable rate of duty for this provision is 8.3 percent ad valorem.

HOLDING:

Fiberglass may not be considered wallpaper for tariff purposes.

The fiberglass woven fabric wallcovering is classifiable as liquidated under subheading 7019.20.2000, HTSUSA.

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,


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