United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B83394 - NY B83565 > NY B83466

Previous Ruling Next Ruling
NY B83466




April 2, 1997

CLA-2-54:RR:NC:TA:352 B83466

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.20.0000

Mr. Louis Mauna
James G. Wiley Co.
5305 West 102nd Street
P.O. Box 90008
Los Angeles, California 90009-0008

RE: The tariff classification of 100% polyethylene woven fabric composed of strips from India.

Dear Mr. Mauna:

In your letter dated March 18, 1997, on behalf of your client Firoze Fakhri, you requested a classification ruling.

The submitted samples are plain woven fabrics made from polyethylene strip which measure between 3 and 4 millimeters in width. Both samples are approximately 54 inches long and 42 inches in width and have been cut with a hot knife from larger fabrics. One of the samples is made with clear polyethylene strip while the second has been manufactured with a combination of clear and blue strips. The sample containing the blue strips has been coated with a clear polyethylene coating on one side. However, the clear coating is not visible to the naked eye. You have indicated that these two products will be used as baling material.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States,(HTS),defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

Since the clear plastic coating the woven polyethylene woven sheet is not visible to the naked eye, it would not be considered coated for the purposes of classification in heading 5903, HTS.

Your letter implies that you believe that these products should be considered made up or finished articles and thus not classifiable as piece goods because the edges have been sealed by cutting with a hot knife. This belief is not correct. Note 7 to Section XI defines the meaning of the expression "made up" for the purposes of Section XI. It states in part that "made up" means:

(a) Cut otherwise than into squares or rectangles.

(b) Produced in the finished state ready for use...without sewing or other working...

(c) Hemmed or with rolled edges, or with knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means.

In this case the goods have been cut to rectangles. Therefore they are not considered made up by Note 7(a). While you may argue that the goods are made up under Note 7(b) since they are produced in the finished state, this is not the case. The Explanatory Notes to Note 7, which are the official interpretation of the Harmonized Code on the international level, specifically state that a product that is merely cut to a square or rectangle cannot be considered "produced in the finished state". Finally, these goods are not hemmed and the fact the goods were cut with a hot knife to seal their edges does not result in a "made up" article since this process is a simple means to prevent unravelling. Consequently, these products are not considered "made up" and remain classifiable as piece goods.

The applicable subheading for both woven fabrics will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. The duty rate will be 11.9 percent ad valorem.

These fabrics falls within textile category designation 620. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textile and Apparel Branch

Previous Ruling Next Ruling

See also: