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NY N011216





June 12, 2007

CLA-2-39:RR:NC:TA:350

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 5407.20.0000

Mr. Donald J. Gaudet Jr.
J&M Industries Inc.
300 Ponchatoula Pkwy
Ponchatoula, LA 70454

RE: The tariff classification of four plastics coated textile fabrics (tarpaulin type materials), from China.

Dear Mr. Gaudet:

In your letter dated May 8, 2007, you requested a tariff classification ruling.

You submitted four representative samples which were identified as #1, #2, #3 and #4, respectively. Please note that we will only be ruling on the samples provided. If you have additional products, please submit specific samples with your ruling request.

Sample #1 consists of a plain woven fabric composed of black pigmented polyethylene plastic strips measuring 2.6 mm in the warp and 3 mm in the weft. As these strips measure less than 5 mm in apparent width, they are considered to be of textile for tariff purposes. You state that there are 10 strips per inch in the warp and 8 in the weft. This material has been visibly coated on one side with a compact application of white pigmented polyethylene plastic while the other is visibly coated with a silver pigmented polyethylene plastics material. The material weighs 6 ounces per square yard.

Sample #2 consists of a plain woven fabric composed of clear polyethylene plastic strips measuring 2.5 mm in the warp and 2.5 mm in the weft. You state that there are 10 strips per inch in the warp and 10 in the weft. This material has been visibly coated on both sides with a cream colored polyethylene plastics material. The material weighs 10 ounces per square yard.

Sample # 3 is a plain woven fabric composed of 100% polypropylene. It is constructed with clear polypropylene strip measuring 2.1 mm in the warp and 2.5 mm in filling. These strips meet the dimensional requirements to be considered textile strip. The fabric contains approximately 12 strips per inch in the warp and 10 strips per inch in the filling. Weighing 254 g/m², this fabric will be imported in a variety of widths ranging between 72 centimeters and 144 inches. This product has been coated on both sides with a clear application of polypropylene plastic, however, the plastic coating is not visible to the naked eye.

Sample #4 consists of a plain woven fabric composed of clear polyethylene plastic strips measuring 1.8 mm in the warp and 2.1 mm in the weft. You state that there are 14 strips per inch in the warp and 12 in the weft. This material has been visibly coated on one side with a compact application of black pigmented polyethylene plastic while the other is visibly coated with an aluminized polyethylene plastics material. The material weighs 4.1 ounces per square yard.

The applicable subheading for samples #1, #2 and #4 will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.

While you suggest that classification is proper in tariff subheading 3921.90.1950 for all four styles, this would not be correct for style #3. This style does not meet the requirement of Chapter 59, note 2(a)(3) which stipulates that the material be visibly coated on both sides with a plastics material. Your material is not visibly coated on either side.

The applicable subheading for Sample #3 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 the materials of heading 5404, woven fabrics obtained from strip or the like. The duty rate 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/.

Style #3 falls within textile category 620. At the present time goods produced in China that fall within textile category 620 are subject to quota restraints and visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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