Poultry House Curtains

HQ 083513 January 9, 1990 CLA-2 CO:R:C:G 083513 JS CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. David R. Amerine Brownstein Zeidman and Schomer Suite 900 1401 New York Avenue, N.W. Washington, D.C. 20005-2102 RE: Poultry House Curtains Dear Mr. Amerine: This is in reply to your letter of November 16, 1989, on behalf of your client, Calsak Corporation, in which you request a binding ruling on classification of poultry house curtains under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for inspection. FACTS: The sample at issue is a length of material woven from clear 1000 denier polyethylene textile strips with either a 10 X 10 or 8 X 8 count. Both sides have been extrusion coated (a lamination process) with a clear thin polyethylene film 0.032 mm (1.26 mil) thick. The combined weight of both plastic films is not over 70% of the weight of this material. There is a 2 inch pocket hem sewn the length of one side. The widths, before sewing, are 4, 5, 6 or 7 feet, reduced by 2-1/2 inches after sewing, and all are in lenths of 600 feet. A cable is run through the hem and the material is hung on the sides of poultry houses to help control the temperature. ISSUE: Whether poultry curtains which are hemmed along one lengthwise edge prevents the merchandise from being classified as textile material and causes it to be classifiable as an article of plastics. LAW AND ANALYSIS: Note 2(a)(3), Chapter 59, Section XI, HTSUSA, provides, in essence, that fabrics which are entirely coated or covered on both sides with plastics, are classifiable in Chapter 39. While the woven strips are a textile material, they are coated, covered or laminated on both sides with plastics material that is visible to the naked eye and, by virtue of Note 2(a)(3) and Section XI Note 1(h), HTSUSA, the merchandise is classifiable under Heading 3921, HTSUSA, which provides for other plastic sheets. However, Note 10 to Chapter 39 states that Heading 3921 applies to sheets or film "uncut or cut into rectangles (including squares) but not further worked." (emphasis added) It is our view that when plastic sheeting has been hemmed along its entire length for a specific utilitarian purpose, and the hemming is necessary for the intended use of the merchandise, that sheeting has been "further worked" and is prevented from classification in Heading 3921 by Note 10. HOLDING: The subject merchandise is an article for purposes of classification in Chapter 39. Since there is no specific provision in that chapter describing the merchandise, it is classifiable under the subheading for other articles of plastics, in 3926.90.9050, HTSUSA, with duty at the rate of 5.3 percent ad valorem. The merchandise is currently not subject to quota, visa or export license requirments. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Operations Division