The tariff classification of four polyethylene plastics coated textile fabrics, for use in the manufacture of tarpaulins, liners and house wrap, from Canada.

NY L85660 June 15, 2005 CLA-2-39:RR:NC:TA:350 L85660 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5903.90.2500 Ms. Chantal Adams C.C.S. Flexia Corporation 369 Elgin Street Brantford, Ontario, Canada N3S 7P5 RE: The tariff classification of four polyethylene plastics coated textile fabrics, for use in the manufacture of tarpaulins, liners and house wrap, from Canada. Dear Ms. Adams: In your letter dated June 8, 2005, you requested a tariff classification ruling. You provided four representative samples which were labeled A,B,C and D. The first two items, identified as “A” and “B”, respectively, consist of plain woven fabrics composed of high density polyethylene plastic strips which measure less than 5 mm in apparent width and, as such, are considered to be textile for tariff purposes. These two fabrics have been visibly coated on both sides with a low-density polyethylene plastics material. You provided the following weight specifications for these two materials: “A” “B” Wt. Of Fabric: 100 g/m² (74%) 250 g/m² (83%) Wt. Of Coating: 35 g/m² (26%) 50 g/m² (17%) Total Wt.: 135 g/m² 300 g/m² The last two items, identified as “C” and “D”, respectively, also consist of plain woven fabrics composed of polyethylene plastic strips, which measure not more than 5 mm in apparent width. While you indicate that sample “D” contains strips measuring over 5 mm in apparent width, bench tests indicate that such is not the case. Most of the strips employed in the manufacture of that sample measure exactly 5 mm in apparent width, and, as such, are considered to be textile for tariff purposes. These two fabrics have been visibly coated on one side with a polyethylene plastics material. You provided the following weight specifications for these two materials: “C” “D” Wt. Of Fabric: 50 g/m² (63%) 50 g/m² (63%) Wt. Of Coating: 30 g/m² (37%) 30 g/m² (37%) Total Wt.: 80 g/m² 80 g/m² The applicable subheading items “A” and “B” will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The general rate of duty will be 5.3 percent ad valorem. The applicable subheading items “C” and “D” will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastic. The general rate of duty will be 7.5 percent ad valorem.     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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division