The tariff classification of two plastics coated textile fabrics (tarpaulin type material), from either China or India.

NY L85988 June 28, 2005 CLA-2-59:RR:NC:TA:350 L85988 CATEGORY: Classification TARIFF NO.: 4602.90.0000; 5903.90.2500 Ms. Tasha Tareen Fritz Marketing Inc. 1547 Hurontario Street Mississauga, ON Canada L5G 3H7 RE: The tariff classification of two plastics coated textile fabrics (tarpaulin type material), from either China or India. Dear Ms. Tareen: In your letter dated June 23, 2005, you requested a tariff classification ruling. You supplied two representative samples labeled “A” and “B”, respectively. The first material, sample “A”, consists of a woven fabric (12 x 8) composed of polypropylene plastic strips measuring 3.8 mm. These strips, which measure not over 5 mm in apparent width, are considered to be textile for tariff purposes. This material has been visibly coated on one side with an application of clear polyethylene plastic. This plastics coating, however, does not appear to be over 70 percent by weight of the total weight of the fabric. This material is a product of China. The second item, sample “B”, consists of a woven fabric composed of polyethylene plastic strips measuring 5.1 mm wide. This material has been visibly coated on one side with a milky white plastics material, and an equally visible black pigmented plastic on the other. This fabric will be used in the manufacture of lumber covers. This material is a product of India. It is presumed that both of these materials are being imported as roll goods. The applicable subheading for the sample “A” will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The duty rate will be 7.5 percent ad valorem.       The applicable subheading for the sample “B” will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of plaiting materials. The rate of duty will be 3.5%. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division