The tariff classification of plastic rolls made of coated polypropylene strips from India.

N082681 November 27, 2009 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Bobby Shokar InterWrap Inc. 32923 Mission Way Mission, B.C. V2V 6E4 Canada RE: The tariff classification of plastic rolls made of coated polypropylene strips from India. Dear Mr.Shokar: In your letter dated November 2, 2009 you requested a tariff classification ruling. The ruling was requested on polypropylene plastic rolls. Three samples were submitted for our review. The plastic rolls are made of polypropylene strips, which are visibly coated with a white polypropylene film on one side and a brown polypropylene film on the other side. In your letter you state the measurements of the polypropylene strips to be as follows: machine direction 2.5 mm in width and cross direction 5.1 mm in width. According to the information you have provided, the machine direction strips comprise 47.7 % of the plastic sheets/rolls, while the cross direction strips comprise 52.3% of the sheet/rolls. The polypropylene plastic rolls are used to cover lumber and for roofing underlayment applications. In your letter, you list the following part numbers for the plastic rolls in question: 340, 341, 342, 366, and 367. You state that the three-digit part number represents the tape being used. We are assuming that the tapes (strips) represented by the above part numbers have the same width as stated above. In addition, we assume that the composition and structure of all the sheets/rolls in question are the same as those of the samples, the description, and the breakdown you have submitted. Polypropylene sheets composed of strips that measure 5mm or less in width are classified in Chapter 39. Polypropylene sheets composed of strips that exceed 5mm in width are classified in Chapter 46. The sheets/rolls in question contain both types of strips in substantially equal quantities. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. Since no one heading in the tariff schedules covers the polypropylene plastic rolls in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component (plastic strips 5 mm or less or plastic strips over 5 mm) imparts the essential character. Thus, the polypropylene sheets/rolls will be classified in accordance with GRI 3(c), which causes the subject plastic sheets/rolls to be classified under Chapter 46, HTSUS, which provides for articles of plaiting materials including plastic strips of an apparent width exceeding 5mm. Chapter 46, Note 1, HTSUS, states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. (Emphasis added.) The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The General ENs to Chapter 46 state, in part, as follows: This Chapter covers: (3) Monofilament and strip and the like of plastics of Chapter 39 (but not monofilament of which no cross-sectional dimension exceeds 1 mm nor strip or the like of an apparent width not exceeding 5 mm, of man-made textile materials, of Chapter 54). The applicable subheading for the sheets/rolls of coated polypropylene plastic strips will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials) . The rate of duty will be 3.5 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division