The tariff classification of a 100% polyethylene plain woven fabric coated on one side with a clear application of polyethylene plastic from China.
Issued July 21, 2003 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 composed of 100% polyethylene. It is constructed using polyethylene strips that measure approximately 2 millimeters in width and meet the dimensional requirements to be considered synthetic textile strip. Consequently, the woven fabric made from this strip is considered a synthetic textile woven fabric. The fabric contains approximately 14 strips per inch in the warp and 14 strips per inch in the filling. This product has been coated on one side with a clear application of polyethylene plastic however the plastic coating is not visible to the naked eye. Weighing 117 g/m2, this product will be imported in a variety of widths exceeding 30 centimeters. Your correspondence indicates that the fabric will be used to line the bottom of recreational vehicles as a barrier against insects and moisture. 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 c
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 materials of heading 5404, woven fabrics obtained from strip or the like.
Full text
NY J87434 July 21, 2003 CLA-2-54:RR:NC:TA:352 J87434 CATEGORY: Classification TARIFF NO.: 5407.20.0000 Ms. Mindy Gao BchinaB Chrysler Center 666 Third Avenue, 24th Floor New York, NY 10017 RE: The tariff classification of a 100% polyethylene plain woven fabric coated on one side with a clear application of polyethylene plastic from China. Dear Ms. Gao: In your letter dated July 9, 2003 you requested a classification ruling. The submitted sample is a plain woven fabric composed of 100% polyethylene. It is constructed using polyethylene strips that measure approximately 2 millimeters in width and meet the dimensional requirements to be considered synthetic textile strip. Consequently, the woven fabric made from this strip is considered a synthetic textile woven fabric. The fabric contains approximately 14 strips per inch in the warp and 14 strips per inch in the filling. This product has been coated on one side with a clear application of polyethylene plastic however the plastic coating is not visible to the naked eye. Weighing 117 g/m2, this product will be imported in a variety of widths exceeding 30 centimeters. Your correspondence indicates that the fabric will be used to line the bottom of recreational vehicles as a barrier against insects and moisture. 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); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); Since the plastic coating on this fabric is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39. 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 materials of heading 5404, woven fabrics obtained from strip or the like. The duty rate will be 1.7 percent ad valorem. This plain woven 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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