Tariff classification of woven plastic plaiting material fromChina

NY 875521 July 10, 1992 CLA-2-46:S:N:N1:230 875521 CATEGORY: Classification TARIFF NO.: 4601.99.0000 Mr. Joel K. Simon Serko & Simon One World Trade Center - Suite 3371 New York, NY 10048 RE: Tariff classification of woven plastic plaiting material from China Dear Mr. Simon: In your letter dated June 18, 1992, you requested a tariff classification ruling on behalf of your client Bag Bazaar. Two samples of the subject merchandise have been submitted. One is a square foot of a light brown sheet consisting of woven plastic strips having an imitation leather surface. Each strip is 6 millimeter wide. The second sample is also a square foot sheet made of woven multicolored plastic strips having an imitation leather surface. Each strip is 5.5 millimeters wide. The submitted samples have a glued fabric backing and a stitched and laced border. However, the two products in question will be imported without a backing or border and will be imported in sheets or rolls. Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Section XI of the Harmonized Tariff Schedule of the United States (HTS) provides for Textile and Textile Articles. Note 1(g) of that Section excludes from the provisions for textile and textile articles the following: Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (chapter 46). According to the information submitted, the products in questions are made of plastic strips of an apparent width of 5.5 and 6 mm. Plastic strips with an apparent width exceeding 5 mm are excluded from HTS Section XI, by the cited Section Note 1 (g). Thus, both woven sheets are not made of textile. Note 1 of Chapter 46, HTS, states: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw...unspun natural textile fibers, monofilament and strip and the like of plastics..." The 5.5 and 6 mm wide plastic strips used to make the products in question are materials in a state or form suitable for plaiting, interlacing or similar processes and are so used to make woven sheets or rolls. The applicable subheading for the sheets and rolls of woven plastic strips will be 4601.99.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): other: other. The rate of duty will be 3.36 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport