Tariff classification of flocked foam plastic blanket

HQ H034666 December 30, 2008 CLA-2 OT:RR:CTF:TCM H034666 GC CATEGORY: Classification TARIFF NO.: 3924.90.5500 Margaret Polito, Esq. Neville Peterson, LLP 17 State Street – 19th Floor New York, New York 10004 RE: Tariff classification of flocked foam plastic blanket Dear Ms. Polito: This is in response to your letter of June 10, 2008, in which you request U.S. Customs and Border Protection (CBP) to issue a binding ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a flocked foam plastic blanket to be imported by your client, WestPoint Home, Inc. Your ruling request was forwarded to this office on July 11, 2008. FACTS: At issue is a blanket, which is a made up article composed of three layers. The innermost layer is of textile mesh scrim, which is covered on both sides by a layer of plastic foam sheeting with an application of textile flock on the exterior surface. The textile mesh scrim is present for reinforcement purposes only. The blanket material is cut to the appropriate dimensions of twin, full, queen, and king sized blankets, and all four sides are hemmed. Advertising on the WestPoint Home website indicates that the subject merchandise “withstands frequent washings and is the number 1 choice for households with children”. ISSUE: Whether the subject foam plastic blanket is an article of Section XI, HTSUS, or as an article of plastics in Chapter 39, HTSUS? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in this case are as follows: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: * * * 6301 Blankets and traveling rugs: Note 2(p) to Chapter 39, HTSUS, excludes from classification in that chapter “[g]oods of Section XI (textiles and textile materials). Consequently, if the subject merchandise is classifiable in Section XI, HTSUS, then it would be excluded from classification in Chapter 39. Note 1(h) to Section XI, HTSUS, states that the section does not cover woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39. Also relevant to this case is Note 3 to Chapter 56, HTSUS, states, in pertinent part that: Headings 5602 and 5603 do not, however, cover: * * * (c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (chapter 39 or 40). With regards to the scope of the Chapter 39, HTSUS, the relevant part of the general Harmonized Commodity Description and Coding System Explanatory Note (EN) to Chapter 39, HTSUS, which concerns “[p]lastic and textile combinations” states, in pertinent part, that the following products are covered in Chapter 39, HTSUS: (d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. The mesh textile scrim, if imported on its own, would be classifiable under heading 5603, HTSUS, which covers “[n]onwovens, whether or not impregnated, coated, covered or laminated”. The plastic foam covered with textile flock is classifiable under heading 3921, HTSUS, which provides for “other plates, sheets, film, foil and strip, of plastics”. See also Headquarters Ruling Letter (HQ) 953177, dated April 7, 1993 and HQ 950604, dated March 20, 1992. Because the mesh textile scrim is present for reinforcement purposes only, the subject merchandise is considered a product of Chapter 39, HTSUS, and is thus not classifiable under heading 5603, HTSUS, by virtue of Note 1(h) to Section XI, HTSUS, as well as Note 3 to Chapter 56, HTSUS. This conclusion is supported by EN 56.03, which states, in pertinent part, that heading 5603, HTSUS, excludes “[n]onwovens, impregnated, coated or covered with substances or preparations… where the textile material is present merely as a carrying medium”. Insofar as the merchandise appears to be principally used in the home, the subject blankets, made up of cellular plastic sheets of heading 3921, HTSUS, fall within the scope of heading 3924, HTSUS, as “other household articles… of plastics”, as indicated in EN 39.24, which states that heading 3924, HTSUS, covers, “[o]ther household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust-covers (slipovers)”. See New York Ruling Letter M82561, dated May 12, 2006. HOLDING: By application of GRI 1, the subject flocked plastic foam blanket is classifiable under heading 3924, HTSUS. It is specifically provided for in subheading 3924.90.5600, HTSUS, which covers, inter alia, “other household articles… of plastics: Other: Other…”. The column one, general rate of duty is 3.4 percent ad valorem. Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Gail A. Hamill, Chief Tariff Classification and Marking Branch