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 > 2007 NY Rulings > NY N013760 - NY N013820 > NY N013808

Previous Ruling Next Ruling
NY N013808




August 1, 2007

CLA-2-54:RR:NC:TA:348

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.20.0000

Mr. Ray Cain
Pic Canada
801 Fleming Drive
Kamloops, BC VIS 1B6

RE: The tariff classification and country of origin determination of woven polypropylene fabric, 19 CFR 102.21(c)(4)

Dear Mr. Cain:

In your letter dated June 29, 2007, you requested a tariff classification ruling.

The submitted sample, “Mirror Backing”, is identified as a white dyed plain woven fabric. It is manufactured using polypropylene strips that measure, 2.5 millimeters in the warp and in the filling. It contains 3 single yarns per centimeter in the warp and 3 single yarns per centimeter in the filling. These strips meet the dimensional requirements to be considered textile strips. This merchandise weighs 114 g/m2 and will be imported in 120 to 366 centimeter widths. The product has been coated on one side with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye. Your correspondence indicates that this product will be used as a lumber cover material or general purpose cover material.

The weaving process will be performed in Korea. Once the fabric has been formed, it will than be shipped to China. In China, the fabric will be coated on one side with a clear application of acrylic plastic.

ISSUE:

What is the classification and country of origin of the subject merchandise?

CLASSIFICATION:

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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;

Since the plastic coating on the fabric, Mirror Backing, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.

The applicable subheading for this fabric 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 rate of duty will be Free.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements 5407-5408 A change to heading 5407 through 5408 from any heading outside that group, provided that the change is the result of a fabric-making process.

The fabric is formed by a fabric-making process in a single country, that is, Korea. As per the terms of the tariff shift or other requirement of the above cited rule, country of origin is conferred in Korea.

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

You also requested a classification and country of origin ruling for Mirror Backing when dyed black. A sample of this article was not submitted. Unfortunately, we cannot provide a ruling without examining this article.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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 the World Wide Web at http://www.usitc.gov/tata/hts/.

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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: