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HQ 960304




November 10, 1997

CLA-2 RR:TC:TE 960304 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.90.0000

William J. Maloney, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: Modification of NY 806263 concerning the classification of sheeting made of woven polypropylene strips; articles of plaiting materials; heading 4602; heading 4601;

Dear Mr. Maloney:

On March 17, 1995, Customs issued New York Ruling Letter (NY) 806263, dated March 17, 1995, to you, on behalf of Ovasco Industries, concerning the classification of sheeting made of woven polypropylene strips coated with polypropylene film.

Customs classified the sheeting, style 5540, under subheading 4601.99.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as plaits and similar products of plaiting materials, whether or not assembled into strips. Upon request of our New York office, we reviewed NY 806263 and have determined that the merchandise was incorrectly classified. The correct classification of the woven polypropylene strips is set forth in this letter.

The classification of the open-top bags or sacks set forth in NY 806263 is correct.

FACTS:

A description of the sheeting made of woven polypropylene strips is set forth in NY 806263 as follows:

It is a representative piece of style 5540 plaiting material, which will be imported in rolls or sheets of varying sizes. The product will be woven from white clear or colored polypropylene strips, and will be laminated on one side with a 20 micron polypropylene film.

The strips exceed 5 millimeters in width.

ISSUE:

What is the classification of sheeting made of woven polypropylene strips coated with polypropylene film?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in their appropriate order. Customs seeks guidance in interpreting the terms of the headings in the Harmonized Commodity Description and Coding System Explanatory Notes (EN), which although not legally binding, are recognized as the official interpretation of the Harmonized System at the international level.

Heading 4601 is divided into two groups by a semicolon. It reads:

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).

Part (B) of the EN to heading 4601 states that the goods in the second part of the heading (after the semicolon) may be "reinforced or backed or lined with woven textile fabric or with paper."

Heading 4602 encompasses "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah." The EN for heading 4602 state that it covers articles made up from products woven in sheet form, but does not cover articles of heading 4601 which "have acquired the character of finished articles by reason of being bound together in parallel stands or woven in sheet form (for example, mats, matting or screens).

Customs held that sheets of woven polypropylene strips over 5 millimeters in width and continuously coated on one or both sides with a plastic film were classifiable under subheading 4602.90.0000, HTSUSA. See, New York Ruling Letters (NY) 860405, dated March 6, 1991 (imported woven polypropylene sheets with a clear plastic coating on one or both sides were classified in 4602.00.0000), and NY B81776, dated February 21, 1997 (woven polypropylene strips continuously coated on one side with a thin plastic film were classified in 4602.90.0000).

The plastic plaiting materials in the instant case are reinforced with plastic and are, therefore, precluded from classification in heading 4601. They are, nevertheless, articles (rolls or sheets) made up from plaiting materials of heading 4601, which have been further processed with a sheeting of plastic coating. The rolls or sheets are ready to be further made up into grain sacks, bags, etc. Accordingly, we find that they, like the sheets in NY 860405 and NY B81776, are classifiable under subheading 4602.

HOLDING:

The plaiting material, style 5540, imported in rolls or sheets is classifiable under subheading 4602.90.0000, HTSUSA, which provides for "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Other." It is dutiable at the general column rate of duty at 4.2 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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