The tariff classification of 100% polyethylene woven fabric from China or Korea
Issued January 7, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5407.20.0000
Headings: 5407
Product description
The submitted sample is a plain woven fabric made from 100% polyethylene. This product is manufactured using 900 denier strips measuring between 2.5 and 4 centimeters in width in both the warp and filling. This fabric contains 7 strips per inch in the warp and 7 strips per inch in the filling. These strips meet the dimensional requirements to be considered textile strip. Weighing 72.9 g/m2, this product will be imported in 610 centimeter widths. It has been coated on one side with a milk white application of polyethylene that is translucent. The coating is not visible to the naked eye except for a change in color. 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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39) (3) 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 color (chapter 39); Since the coating on this fabric is not visible to the naked eye except for a change in color, it is not consider
CBP rationale
The applicable subheading for the polyethylene 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 D86319 January 7, 1999 CLA-2-54:RR:NC:TA:352 D86319 CATEGORY: Classification TARIFF NO.: 5407.20.0000 Mr. Steve Kim Westpeak International Corporation 18088 Yosemite Court Fountain Valley, CA 92708 RE: The tariff classification of 100% polyethylene woven fabric from China or Korea Dear Mr. Kim: In your letter dated December 23, 1998 you requested a classification ruling. The submitted sample is a plain woven fabric made from 100% polyethylene. This product is manufactured using 900 denier strips measuring between 2.5 and 4 centimeters in width in both the warp and filling. This fabric contains 7 strips per inch in the warp and 7 strips per inch in the filling. These strips meet the dimensional requirements to be considered textile strip. Weighing 72.9 g/m2, this product will be imported in 610 centimeter widths. It has been coated on one side with a milk white application of polyethylene that is translucent. The coating is not visible to the naked eye except for a change in color. 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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39) (3) 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 color (chapter 39); Since the coating on this fabric is not visible to the naked eye except for a change in color, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS. The applicable subheading for the polyethylene 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 8.5 percent ad valorem. This fabric falls within textile category designation 620. Based upon international textile trade agreements products of China and Korea 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
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