The tariff classification of a plastics coated material (housewrap), from India.

N042499 November 4, 2008 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Ms. Tasha Ferguson AlphaProTech Engineered Products, Inc. 301 South Blanchard Street Valdosta, GA 31601 RE: The tariff classification of a plastics coated material (housewrap), from India. Dear Ms. Ferguson: In your letter dated October 20, 2008, you requested a tariff classification ruling. In a recent telephone conversation with this office, you indicated this material will be imported under either style #HW-09J-RPL-PNK or #HW-10J-RPL-PNK which differ only in width (9 or 10 feet). The submitted sample is a plain woven fabric composed of polypropylene strip. It is constructed from strips measuring 5 to 5.5 millimeters in width in the warp direction and 2.5 to 3 millimeters in width in the filling direction. It should be noted that all of the filling strips and a portion of the warp strips measure 5 millimeters or less in width. Strips measuring 5 millimeters or less in apparent width meet the dimensional requirements to be considered synthetic textile strip. The fabric has been coated on one side with a pink pigmented polypropylene plastics material. This coating does not appear to comprise over 70 percent by weight of the total weight of the housewrap material. The pink plastic coating is visible to the naked eye. The textile strips and the plastic strips exceeding 5 millimeters in width both play a pivotal role in the formation of this product. Neither class of strip covers a significantly greater surface area and the relative value of the plastic strips and the synthetic plastic strips are quite close since they are made from the same materials. It is therefore clear that it is not possible to determine whether the textile strips or the plastic strips impart the house wrap with its essential character. Consequently, pursuant to General Rule of Interpretation 3(c) this product will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Articles formed by the interlacing of plaiting material including plastic strip are classifiable in heading 4601. Fabrics woven from synthetic textile strip are classifiable in heading 5407. Textile fabrics which are impregnated, coated, covered or laminated with a plastics material, where the plastics material is visible to the naked eye, are classified in heading 5903. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to:(a)     Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:(1)     Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;(2)     Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)(3)     Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);(4)     Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); Since the plastic coating on this housewrap is visible to the naked the fabric is considered to be a coated fabric for the purposes of classification in heading 5903, HTS. Following General Rules of Interpretation 3(c), the applicable subheading for the material will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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