The tariff classification of woven polypropylene sheeting from India

N218363 June 20, 2012 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Tasha Ekman AlphaProTech, Inc. 301 South Blanchard Street Valdosta, GA 31601 RE: The tariff classification of woven polypropylene sheeting from India Dear Ms. Ekman: In your letter dated May 16, 2012, you requested a tariff classification ruling. The ruling was requested on woven polypropylene sheeting marketed by your firm under the name “Synthetic Roof Underlayment”. A representative cut sample section was submitted for our review. The sheets consist of flat, closely woven black polypropylene strips which you state in your letter measure 5.12 mm or greater in width. The strips are coated on both sides. You state that the product will be imported in roll form in varying widths and lengths. The products primary use will be for roof underlayment in which shingles are placed upon. The plastic strips from which the sheets are constructed constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which 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. General Explanatory Note 3 to Chapter 46 specifically includes plastic strip exceeding 5mm in width. Because the coating advances the sheeting beyond the range of 4601, the sheets are classifiable in heading 4602, HTSUS. The applicable subheading for the woven polypropylene sheeting will be 4602.90.0000, 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division