The tariff classification of a plastic/textile drop cloth from China.
Issued November 2, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5603.00.3000
Headings: 5603
Product description
You refer to the submitted sample as PLASTIC WATERPROOF SHEETING and then mention that it is made of 55% polypropylene and 45% polyethylene plastic and indicate that the material will be imported in various size sheets or sheeting, which we will assume will be either in squares or rectangles. The material was informally found to weigh approximately 41g/m2. The product will be used as a drop cloth or waterproof sheeting to protect floors, walls, furniture, cars and the like from spills of water, paint, blood and various other similar liquids. The product is not just a plastic film or films, but is composed of two layers, one a thin, clear plastic film while the other is actually a spunbonded type of nonwoven man-made fiber textile fabric. The two materials have been laminated together. It is not clear from your letter which component is the polypropylene and which is the polyethylene, but in this situation, it is not relevant to the classification. The plastic film acts as a barrier and while the textile, in this form, also is a partial barrier, it also absorbs fluids, protects surfaces by its smoothness and, as you indicate, reduces noise. Both components give equal value to the product. Since the textile provisions follow the plastics provisions in the tariff, the material is considered to be a laminated nonwoven fabric.
CBP rationale
The applicable subheading for the product will be 5603.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, laminated fabrics.
Full text
NY 802882 November 2, 1994 CLA-2-56:S:N:N6:350 802882 CATEGORY: Classification TARIFF NO.: 5603.00.3000 Mr. Ernest Fleming Global Marketing International 397 Dal Rich Village, Suite 101 Richardson, TX 75080 RE: The tariff classification of a plastic/textile drop cloth from China. Dear Mr. Fleming: In your letter dated September 27, 1994, you requested a classification ruling. You refer to the submitted sample as PLASTIC WATERPROOF SHEETING and then mention that it is made of 55% polypropylene and 45% polyethylene plastic and indicate that the material will be imported in various size sheets or sheeting, which we will assume will be either in squares or rectangles. The material was informally found to weigh approximately 41g/m2. The product will be used as a drop cloth or waterproof sheeting to protect floors, walls, furniture, cars and the like from spills of water, paint, blood and various other similar liquids. The product is not just a plastic film or films, but is composed of two layers, one a thin, clear plastic film while the other is actually a spunbonded type of nonwoven man-made fiber textile fabric. The two materials have been laminated together. It is not clear from your letter which component is the polypropylene and which is the polyethylene, but in this situation, it is not relevant to the classification. The plastic film acts as a barrier and while the textile, in this form, also is a partial barrier, it also absorbs fluids, protects surfaces by its smoothness and, as you indicate, reduces noise. Both components give equal value to the product. Since the textile provisions follow the plastics provisions in the tariff, the material is considered to be a laminated nonwoven fabric. The applicable subheading for the product will be 5603.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, laminated fabrics. The duty rate will be 16 percent ad valorem. This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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