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 > 2006 NY Rulings > NY M84402 - NY M84452 > NY M84411

Previous Ruling Next Ruling
NY M84411




July 11, 2006

CLA-2-54:RR:NC:TA:352 M84411

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.20.0000

Ms. Alli8 M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street
New York, NY 10004

RE: The tariff classification of a 100% polypropylene woven fabric from India.

Dear Ms. Baron:

In your letter dated June 15, 2006, on behalf of your client Alpha Pro Tech you requested a tariff classification ruling.

The submitted sample, designated as “House Wrap” is a plain woven fabric composed of 100% polypropylene. It is constructed from strips measuring 5 to 5.5 millimeters in width in the warp direction and 2.5 to 3 millimeters in width in the filling direction. It should be noted that all of the filling strips and a portion of the warp strips measure 5 millimeters or less in width. Strips measuring 5 millimeters or less in apparent width meet the dimensional requirements to be considered synthetic textile strip. The fabric has been coated with a application of clear plastic on one side. This clear plastic coating is not visible to the naked eye. Weighing approximately 71 g/m2, this product will be imported in various widths exceeding 30 centimeters.

The textile strips and the plastic strips exceeding 5 millimeters in width both play a pivotal role in the formation of this product. Neither class of strip covers a significantly greater surface area and the relative value of the plastic strips and the synthetic plastic strips are quite close since they are made from the same materials. It is therefore clear that it is not possible to determine whether the textile strips or the plastic strips impart the house wrap with its essential character. Consequently, pursuant to General Rule of Interpretation 3(c) this product will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Articles formed by interlacing of plaiting material including plastic strip are classifiable in heading 4601 while fabrics woven from synthetic textile strip are classifiable in heading 5407. Since heading 5407 is last in numerical order, the house wrap is classifiable as a textile fabric of heading 5407, HTS.

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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than:

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

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the plastic coating on the fabric designated as “House Wrap” is not visible to the naked eye except for a change of color, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the fabric designated as “House Wrap” will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: