The tariff classification of scrim reinforced scaffold sheeting from China

N343381 November 1, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Robert Leo Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Avenue, Suite 2405New York, NY 10022 RE:  The tariff classification of scrim reinforced scaffold sheeting from China Dear Mr. Leo: In your letter dated October 16, 2024, you requested a tariff classification ruling on behalf of your client, Eagle Industries. Samples of the product were provided to this office and will be retained for training purposes. Item #SL8-20100, described as “Scaf-Lite Scaffold Sheeting,” is a textile sheeting article that, when attached to scaffolding at construction sites, protects workers from inclement weather, dust, and debris.  The scaffold sheeting is a five-layer lamination consisting of a middle layer of high-density polyethylene (HDPE) woven mesh fabric, which has been laminated on each side with a low-density polyethylene (LDPE) film that has been melted to a linear low-density polyethylene (LLDPE) film.  The sheeting features seven rows of 100 percent polyethylene woven coated reinforced webbing eyelet bands, laminated onto the sheeting for tie-down and rigging applications.  One end and the center band measures 5 ½ inches in width with the remaining five bands measuring 2 ¾ inches in width.  Each band runs the length of the sheeting and is perforated with holes at intervals of 4 inches.  The sheeting is 8 mil in thickness and weighs 140 g/m2.  The sheeting is imported in rolls of 100 feet in length by 20 feet in width.  You state the sheeting is UV resistant and a fire-resistant scaffold sheeting is available under item# SL8-20100-FR. Item# SL12-74136, described as “Scaf-Lite Scaffold Sheeting,” is a textile sheeting article that, when attached to scaffolding at construction sites, protects workers from inclement weather, dust, and debris. The scaffold sheeting is a five-layer lamination consisting of a middle layer of high-density polyethylene (HDPE) woven mesh fabric, which has been laminated on each side with a low-density polyethylene (LDPE) film that has been melted to a linear low-density polyethylene (LLDPE) film.  The sheeting features four rows of 100 percent polyethylene woven coated reinforced webbing eyelet bands, laminated onto the sheeting for tie-down and rigging applications. The top band measures 5 ⅝ inches in width with the remaining three bands measuring 2 ¾ inches in width.  Each band runs the length of the sheeting and is perforated with holes at intervals of 4 inches.  The sheeting is 12 mil in thickness and weighs 250 g/m2. The sheeting is imported in rolls of 136 feet in length by 7 feet 4 inches in width.  You state the sheeting is UV resistant and a fire-resistant scaffold sheeting is available under item# SL12-74136-FR. Item# SP6-20100, described as “String Reinforced Poly Sheeting,” is a textile sheeting article that, when attached to scaffolding at construction sites, protects workers from inclement weather, dust, and debris. The scaffold sheeting is a five-layer lamination consisting of a middle layer of high-density polyethylene (HDPE) woven mesh fabric, which has been laminated on each side with a low-density polyethylene (LDPE) film that has been melted to a linear low-density polyethylene (LLDPE) film.  The sheeting features one row of an unperforated 100 percent polyethylene woven reinforced center band laminated onto the sheeting. The band measures 5 ⅝ inches in width and runs the length of the sheet. The sheeting is 6 mil in thickness and weighs 90 g/m2.  The sheeting is imported in rolls of 100 feet in length by 20 feet in width.  You state the sheeting is UV resistant and a fire-resistant scaffold sheeting is available under item# SP6-20100-FR. The fabric which comprises the sheeting is said to be laminated on both sides with a plastic film. Note 3 to Chapter 59 states: For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. Based upon the information received in your request, we find that the subject sheeting material is composed of textile fabric laminated with plastics of heading 5903.  Therefore, as finished products, the completed sheeting of the laminated fabric will be considered a textile article of Section XI. The applicable subheading for the “Scaf-Lite Scaffold Sheeting,” and the “String Reinforced Poly Sheeting,” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.   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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division