The tariff classification of shade screens from China or Korea.

NY I88414 November 27, 2002 CLA-2-63:RR:NC:N3:351 I88414 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.9880, 5903.10 Mr. Bob Chan 96-1225A Waihona St. Pearl City, HI 96782 RE: The tariff classification of shade screens from China or Korea. Dear Mr. Chan: In your letter dated November 5, 2002, you requested a ruling on tariff classification. You submitted samples of four (4) fabrics. You state that another company is importing the first, Exhibit A. Because it is not a prospective importation by you, it cannot be ruled on here. Exhibit B is a knit fabric of polyethylene strips, each strip being 1.5-2 mm in width. The polyethylene strips have an apparent width not exceeding 5 mm in width, and therefore meet the dimensional requirements of man-made fiber strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTS), making this a textile item, not plastic. It will have borders of woven polypropylene strips, also considered textile for the same reason. The border will have grommets and the item will be made in various sizes and used as shading or covering materials. Exhibit C is described as a tarpaulin made from woven polyester fabric that was dipped in polyvinyl chloride (PVC) plastic to form a completely welded mesh. The fabric in the sample swatch is actually of a knit, rather than a woven, construction. The fabric is covered on both sides with a PVC coating that is visible to the naked eye other than merely by a change in color. The finished item will have reinforced hems and metal grommets. The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56, and Note 2 to Chapter 59. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color. The material of exhibit C meets this requirement for classification in Chapter 39 of the HTS. Exhibit D is described as a tarpaulin made from woven polypropylene fabric dipped in PVC plastic; however, we believe it to be a woven mesh screening fabric made from polyester filaments that have been completely covered or encased in PVC plastic. Such polyester filaments that have been completely covered or encased in PVC are themselves classified under heading 5604, HTS, as textile yarns sheathed with plastic. Fabrics woven from these yarns are classifiable as textile fabrics coated with plastic, classifiable in heading 5903, HTS. No respective component weights, i.e., textile versus plastic, were furnished. The fabric of exhibit D is made of textile yarns. The PVC coating on these yarns does not transform this textile yarn into a plastic material of chapter 39, HTS. Fabrics made from coated textile yarns are considered to be textile fabrics for tariff purposes. Any products made from these piece good materials are considered textile in nature. The polyethylene strips of exhibit B are also textile, as stated above. A tarpaulin, which you call the finished items, must be waterproof. Based on the sample swatches you have submitted, it is clear that none of these items is waterproof. Exhibits B and C will be imported with finished edges. Exhibit D will be imported both as roll goods and with finished hems and grommets. Finishing the edges of textile fabrics with hemming creates a made up article within the tariff definition of “made up” found in Note 7 to Section XI, HTS. The applicable subheading for Exhibit B and for Exhibit D imported as a finished, hemmed product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. The applicable subheading for Exhibit C will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. If the woven material of Exhibit D is over 70% by weight of plastic, the applicable subheading for it imported as roll goods will be 5903.10.2010, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics, fabrics, of yarns sheathed with polyvinyl chloride, not otherwise impregnated, coated, covered or laminated. The general rate of duty will be 0.8 percent ad valorem. If the woven material of Exhibit D is not over 70% by weight of plastic, the applicable subheading for it imported as roll goods will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate is 7.7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division