The tariff classification of plastic coated polyester knitted debris netting from China

N267101 February 7, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Jaclyn Micoli Primesource Building Products International Inc. 200 Summit Lake Drive Suite 240 Valhalla, NY 10595 RE: The tariff classification of plastic coated polyester knitted debris netting from China Dear Ms. Micoli: In your letter that was received in this office on July 28, 2015, you requested a tariff classification ruling. A sample was submitted to the Customs and Border Protection (CBP) Laboratory for analysis. The submitted sample is identified as Debris Netting. The item will be imported in rolls that each measure approximately 5’5” by 150 feet. The netting is made of open work polyester fabric that is of a non-pile warp knit construction with insertion of yarns in vertical and horizontal directions. The netting is visibly coated on both sides with orange polyvinyl chloride (PVC) plastic material. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Under the title “Plastic and textile combinations” in the Chapter 39 ENs, it is stated that the following products are also covered by this chapter: (b) 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 colour”. Furthermore, in Chapter 59 Note 2(a)3 of the HTSUS, the following is excluded from classification in chapter 59 and direction is provided for classification in chapter 39: “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 such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (chapter 39)”. The applicable subheading for the Debris Netting will be 3926.90.9995, HTSUS, which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division