The tariff classification of cotton module covers of polyethylene from Japan

N176735 August 12, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 9817.00.5000 Ms. Etsuko Wilson Calsak Corporation 1225 W. 190th Street, Suite 375 Gardena, CA 90248 RE: The tariff classification of cotton module covers of polyethylene from Japan Dear Ms. Wilson: In your letter dated July 21, 2011, you requested a tariff classification ruling. The cotton module cover is a tarp-like cover with fitted sides designed to fit onto a large block of harvested compressed cotton, known as a cotton module. The module cover functions primarily to protect harvested cotton from rain, wind, sun, and other environmental elements. The cover extends over the top portion of the sides of the cotton module, and it includes nylon webbing loops and straps and aluminum buckles for securing the cover onto the module. A sample swatch of the material used to construct the cover was provided with your letter. The cover is made from clear polyethylene strips woven to form a fabric and then laminated on both sides with polyethylene plastics material that is visible to the naked eye other than by mere change of color. The strips measure approximately 1.8 millimeters in width, and thus meet the dimensional requirements to be considered textile strip. 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. Thus the coated woven strip fabric used to construct the cotton module cover is classified with plastics of chapter 39. The applicable subheading for the polyethylene cotton module covers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. In the alternative, machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the cotton module covers would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division