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NY F85206




June 30, 2000

CLA-2-46:RR:NC:2:230 F85206

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.90.0000

Mr. Paresh Waghela
Vision Polytex
701-33 Kennedy Road South
Brampton, Ontario L6W3E5
Canada

RE: The tariff classification of a woven polypropylene sheet from India

Dear Mr. Waghela:

In your letter dated March 28, 2000 you requested a tariff classification ruling. A sample was submitted which was forwarded to our Customs Laboratory for analysis.

The product to be classified is a woven polypropylene sheet. A 40”x 54” sample was submitted; however, you state that the sheets will be imported in various widths starting from 30” and various lengths up to 120”. The sheets will be used to make shipping containers.

An analysis of the composition of the sheet was made by the Customs Lab. The sheet is composed of interwoven clear plastic strips which have been laminated on one surface with a clear plastic film. The woven strips were found to have various apparent widths, as follows:

64 percent - have an apparent width exceeding 5 mm 36 percent - have an apparent width not exceeding 5 mm.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes, and then, if the the headings and notes do not otherwise require, in accordance with the remaining GRIs.

Chapter Note 1 to Chapter 46 states, in pertinent part:

In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, . . . monofilament and strip and the like of plastics . . . , but not . . . monofilament and strip and the like of Chapter 54.

The Explanatory Notes (ENs) to the HTS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 46 clarify that strip and the like of plastics of an apparent width (i.e., in the folded, flattened, compressed or twisted state) of 5 mm and under is classifiable in Chapter 54 as a man-made textile material and that strip and the like of plastics of an apparent width of over 5 mm is classifiable in Chapter 46 as a plaiting material.

The woven polypropylene sheet to be classified consists both of strips exceeding 5 mm in width (classifiable in Chapter 46) and of strips not exceeding 5 mm in width (classifiable in Chapter 54).

GRI 3(b) provides that goods made up of different components shall be classified according to the component which gives them their essential character. Based on the analysis of the sample, the essential character of the polypropylene sheet is imparted by the strips classifiable in Chapter 46. The greater percentage of the strips are over 5 mm in width and these comprise the greater area of the sheet.

The applicable subheading for the woven polypropylene sheet as represented by the sample will be 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other than of vegetable materials. The duty rate will be 3.5 percent ad valorem.

Articles classifiable under subheading 4602.90.0000, HTSUSA, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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