The tariff classification of a plastic coated textile fabric for use in the manufacture of tarpaulins, etc., from either India or China. We note that there may also be domestic production as well.

N238713 March 12, 2013 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Bobby Shokar InterWrap 1177 Hastings Street, Suite 1818 Vancouver, BC V6E 2K3 RE: The tariff classification of a plastic coated textile fabric for use in the manufacture of tarpaulins, etc., from either India or China. We note that there may also be domestic production as well. Dear Mr. Shokar: In your letter which was received February 21, 2013, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a woven substrate fabric composed of polyethylene plastic strips that in their unfolded condition measure 6.2 mm in width. These strips, however, before being woven into a fabric have been folded in half giving them an apparent width of 3.1 mm and as such are considered to be man-made textile strip for tariff purposes. This follows the tenets of Section XI, note 1(g) in the tariff as respects such materials. This fabric has, in turn, been visibly coated on both sides with a black pigmented polyethylene plastics material. You provided the following weight breakdown for this material: Wt. of woven fabric: 240 g/m² (57%) Wt. of PE coating: 180 g/m² (43%) Total Wt.: 420 g/m² (100%) While you suggest that classification of this material may be possible in tariff subheading 4602.90.0000 which provides for … articles of plaiting material, this would not be possible as the individual strips that form the woven fabric are less than 5 mm in apparent width, and as such, are no longer considered to be of plastic. Your alternate belief that this material may fall under tariff subheading 5903.90.3090, HTS which provides for …textile fabrics impregnated, coated, covered or laminated with plastics, … of other than man-made fibers is also not correct. Chapter 59, note 2(a)(3) states that “heading 5903 does not apply to 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 the coating or covering can be seen with the naked eye…” Accordingly, the applicable subheading for the product will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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