The tariff classification of Lumberwrap sheeting from South Korea, China, India, or Vietnam

N264349 June 1, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 4602.90.0000 Ms. April J. Collier Pacific Customs Brokers Inc. 1400 A Street Blaine, WA 98230 RE: The tariff classification of Lumberwrap sheeting from South Korea, China, India, or Vietnam Dear Ms. Collier: In your letter, dated April 21, 2015, you requested a binding classification ruling on behalf of your client, Abbeywrap Packaging, Ltd. Product information and samples were submitted for our review. Three samples of Lumberwrap sheeting were submitted. You state that the products are commonly used for covering wood products, such as plywood and lumber. The first, sample A, consists of a woven fabric composed of non-cellular polypropylene (PP) plastic strips measuring 3.175mm wide that have been visibly coated on both sides with a compact PP plastics material. The second, sample B, is constructed of interwoven, non-cellular strips of PP plastic, each measuring 5.08mm in width. The resulting sheet is visibly coated on one side with black PP, and on the other with white PP. The third, sample C, consists of a woven fabric composed of non-cellular polyethylene (PE) plastic strips measuring 3.175mm wide that have been visibly coated on both sides with a compact PE plastics material. Both samples A and C are coated on one side with a black plastic and on the other with a white plastic. You state that the products may also be coated with tan and white plastics. You also state that the products weigh 94 to 100g/m², and are imported in rolls measuring 25 to 144 inches in width. Samples A and C are made up of interwoven strips of plastic measuring 3.175mm wide. Interwoven strips of plastic measuring less than 5mm in width constitute a textile. The Explanatory Notes to the Harmonized System (ENs) for Chapter 39, Harmonized Tariff Schedule of the United States (HTSUS), state that Chapter 39 includes “textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color.” Since the textile is entirely visibly coated on both sides with plastic, the resulting product meets the definition of “sheets” set forth in Note 10 to Chapter 39. As the product is a combination of plastic and textile, it is classifiable in heading 3921. The applicable subheading for samples A and C is 3921.90.1100, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem. Sample B is made up of plastic strips measuring over 5mm in width. Section XI, Note 1(g) specifically excludes “(m)onofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (chapter 46). Additionally, Note 1 to Chapter 46 defines plaiting materials as: 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. Therefore, the strips from which sample B is constructed are plaiting materials of Chapter 46. As the woven strips are coated on both sides, they do not constitute matting merely woven together in sheet form. Therefore, sample B is classifiable in heading 4602, HTSUS. The applicable subheading for sample B is 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 material). 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 laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division