The tariff classification of two plastics coated textile fabrics, for use as ground covers, from Japan.

N233830 October 24, 2012 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Ms. Kathleen McGuire Toyota Tsusho America, Inc. 1300 Post Oak Blvd., Suite 1850 Houston, TX 77056 RE: The tariff classification of two plastics coated textile fabrics, for use as ground covers, from Japan. Dear Ms. McGuire: In your letter dated September 25, 2012, you requested a tariff classification ruling. You submitted two representative samples which were identified as styles Snowtex and Snowtex Twill. These fabrics will be used for such purposes as being placed on the ground to reflect the sunlight in an upward direction underneath the bottom of various fruit trees and vines, etc., as well as other agricultural uses. Your letter indicates that both fabrics are composed of woven polyethylene plastic strips that measure less than 5 mm in apparent width and, as such, are considered to be textile for tariff purposes. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS).  According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. While you state that both fabrics are visibly coated on both sides with an application of clear polyethylene plastic, such is not the case. Bench tests indicate that both Snowtex and Snowtex Twill are coated on one side with a clear coating while the other side is more heavily coated with a white pigmented coating. Only the white pigmented coating is visible to the naked eye. As such, your contention that the two materials are properly classifiable in tariff subheading 3921.90.1950 is not correct. Chapter 59, note 2(a)(1) states in part that “heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, … other than: fabrics in which the impregnation, coating or covering cannot be seen with the naked eye… with no account being taken of any resulting change in color.” Since your fabrics are visibly coated on only one side within the meaning of this note, the material is classifiable in Chapter 59. Accordingly, the applicable subheading for the two materials will be 5903.90.3090, (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, Thomas J. Russo Director National Commodity Specialist Division