The tariff classification of geotextile drain sheet material (Delta Drain"), from Canada.

NY B80501 January 6, 1997 CLA-2-56:RR:NC:TP:350 B80501 CATEGORY: Classification TARIFF NO.: 5603.14.3000 Mr. Thomas Penksa PBB Group 434 Delaware Avenue Buffalo, NY 14202 RE: The tariff classification of geotextile drain sheet material (Delta Drain"), from Canada. Dear Mr. Penksa: In your letter dated December 9, 1996, on behalf of Cosella Dorken, you requested a tariff classification ruling. The subject merchandise, based on your description, consists of a composite geotextile sheet comprised of a dimpled vacuum formed high density polyethylene (HDPE) plastic sheet (580g/m2) which has been laminated to a high strength spunbonded polypropylene man-made fiber nonwoven filter fabric (100g/m2). The textile portion has been supplied to Canada from the U.S. In Canada the bonding or lamination process is performed. No sample was furnished. This material, which will be imported as roll goods, prevents soil moisture flow through cracks and gaps common to below-grade foundation construction. The 8 mm (1/3") gap between the filter fabric and back sheet provides a path for vertical drainage of soil moisture away from interior elements. The filter fabric provides a medium for excluding fine particles of soil from the air gap and the HDPE sheet prevents inward migration of water. You suggest classification under subheading 8421.29, filtering machinery. The product itself is not machinery nor a part thereof, and, further, the material is being imported as roll or piece goods. The applicable tariff provision for the material will be 5603.14.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m2. The general rate of duty will be 6.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division