The tariff classification of rectangular sheets of woven olefin strip from China.
Issued September 18, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5407.20.0000
Headings: 5407
GRI rules applied: GRI 3(c)
Product description
The submitted sample is a plain woven fabric composed of a combination of polyethylene and polypropylene. It is constructed using polypropylene and polyethylene strips that vary in width. 60% of the strips have an apparent width of 5 millimeters or less while 40% of the strips have an apparent width of more than 5 millimeters. Those strips that measure 5 millimeters or less meet the dimensional criteria to be considered textile strip for the purposes of the Harmonized Tariff Schedules. This product has been coated on one side with a clear olefin coating that is not visible to the naked eye. The sheets which have been cut from larger pieces of fabric measure approximately 52 inches by 40 inches and will be used for packing various commodities for transport. The fabric weighs 70 g/m2 with the clear coating representing approximately 20 g/m2. This product is a composite good made in part of textile strip and in part of plastic strips which are considered plaiting material. While the quantity, surface area and the value of the textile strips exceeds the plaiting material strips, the differences in these factors are not overwhelming and the plaiting material strips play a crucial role in the product. Therefore, it is not possible to determine the essential character of this fabric. General Rule of Interpretation 3(c) directs that if the essential character of a composite good cannot be determined then the good is classifiable under the heading that occurs last in numerical order of those which equally merit consideration. Since the textile fabric provisions (chapters 50 to 60) occur after the provisions for articles of plaiting materials (chapter 46) by operation of GRI 3(c), this product is classifiable as a textile fabric. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part th
CBP rationale
The applicable subheading for the plain woven fabric will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, woven fabrics obtained from strip or the like.
Full text
NY C88474 September 18, 1998 CLA-2-54:RR:NC:TA:352 C88474 CATEGORY: Classification TARIFF NO.: 5407.20.0000 Mr. Thomas McInerney AEI Customs Brokerage Services 7240 Cross Park Drive North Charleston, SC 29418 RE: The tariff classification of rectangular sheets of woven olefin strip from China. Dear Mr. McInerney: In your letter dated May 1, 1998, on behalf of your client Fritz Marketing, Inc. you requested a classification ruling. The submitted sample is a plain woven fabric composed of a combination of polyethylene and polypropylene. It is constructed using polypropylene and polyethylene strips that vary in width. 60% of the strips have an apparent width of 5 millimeters or less while 40% of the strips have an apparent width of more than 5 millimeters. Those strips that measure 5 millimeters or less meet the dimensional criteria to be considered textile strip for the purposes of the Harmonized Tariff Schedules. This product has been coated on one side with a clear olefin coating that is not visible to the naked eye. The sheets which have been cut from larger pieces of fabric measure approximately 52 inches by 40 inches and will be used for packing various commodities for transport. The fabric weighs 70 g/m2 with the clear coating representing approximately 20 g/m2. This product is a composite good made in part of textile strip and in part of plastic strips which are considered plaiting material. While the quantity, surface area and the value of the textile strips exceeds the plaiting material strips, the differences in these factors are not overwhelming and the plaiting material strips play a crucial role in the product. Therefore, it is not possible to determine the essential character of this fabric. General Rule of Interpretation 3(c) directs that if the essential character of a composite good cannot be determined then the good is classifiable under the heading that occurs last in numerical order of those which equally merit consideration. Since the textile fabric provisions (chapters 50 to 60) occur after the provisions for articles of plaiting materials (chapter 46) by operation of GRI 3(c), this product is classifiable as a textile fabric. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to: (A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than: (1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color; Since the coating or lamination on the fabric sheets submitted is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification as a coated or laminated fabric in heading 5903, HTS. The applicable subheading for the plain woven fabric will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, woven fabrics obtained from strip or the like. The duty rate will be 10.2 percent ad valorem. This fabric falls within textile category designation 620. 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. 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 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of plain woven fabric made from polypropylene strip from China
The tariff classification of two roofing underlayment fabrics from India, Korea, Vietnam or China
The tariff classification of woven polypropylene and polypropylene/jute mesh fabrics, ten inches and 21 inches in width, from China and Korea
The tariff classification of oil bags and hay sleeves from India, Turkey or Mexico
The tariff classification of three plastic coated textile fabrics (tarpaulin type materials), from China.
The tariff classification of polyethylene woven fabric from Denmark
The tariff classification of polypropylene hay sleeves from India, Vietnam and/or China
The tariff classification of tubular woven hay sleeves from China.
The tariff classification of four roofing underlayment materials, from either India, Korea or China.
The tariff classification of roofing underlayment materials from India, South Korea or China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →