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NY L80040





October 28, 2004

CLA-2-59:RR:NC:TA:350 L80040

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.19.0000; 5903.90.2500

Ms. Chantal Adams C.C.S.
Flexia Corporation
369 Elgin Street
Brantford
Ontario, Canada N3S 7P5

RE: The tariff classification of three coated/laminated fabrics, for use as wrapping materials, from Canada.

Dear Ms. Adams:

In your letter, received September 30, 2004, which was a follow-up to an earlier inquiry, where we requested more information, you requested a tariff classification ruling.

You submitted 3 representative samples, which were identified as samples E, F, and G, respectively.

Sample “E” (Housewrap) consists of a layer of clear polyethylene plastic strips, measuring not more than 5 mm in apparent width, and, as such, they are considered to be of man-made fiber textile fabric for tariff purposes. Crossing these strips at acute or right angles are much finer polyethylene plastic strips, which also measure less than 5 mm in apparent width. This resulting material has been visibly coated on one side with what you indicate is a microporous (cellular) polyethylene plastics film.

Sample “F”, (Value Wrap) consists of a woven fabric ( 16 x 3) composed of clear polypropylene plastic strips measuring less than 5 mm in apparent width. This material has been visibly coated on one side with a milky white polypropylene plastics coating which is compact in nature. You state that this material weighs 70 grams per square meter having the following breakdown:

Wt. Of Coating: 24 g/m² (34%)
Wt. Of Fabric: 46 g/m² (66%)

Sample “G”(Greenguard Classic), consists of a woven fabric (16 x 5) composed of clear polypropylene plastic strips measuring less than 5 mm in apparent width. This material has been visibly coated on one side with a green-pigmented polypropylene plastic film. Your letter indicates that his material weighs 74 grams per square meter with the following breakdown:

Wt. Of Coating: 24 g/m² (32%)
Wt. Of Fabric: 50 g/m² (68%)

The applicable subheading for sample “E” will be 3921.19.0000, Harmonized Tariff Schedules of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of ... of plastics other than polymers of styrene, polyvinyl chloride, polyurethane or regenerated cellulose. The duty rate is 6.5 percent ad valorem.

The applicable subheading for styles “F” and “G”, will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 percent ad valorem.

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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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