The tariff classification of two plastic coated fabrics and two lumber wrap covers manufactured from one of those materials, from Canada.

N018425 November 13, 2007 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 3926.90.9980; 4602.90.0000; 5903.90.3090; Ms. Coleen Campbell ECP 369 Elgin Street Brantford, Ontario Canada, N3S 7P5 RE: The tariff classification of two plastic coated fabrics and two lumber wrap covers manufactured from one of those materials, from Canada. Dear Ms. Campbell: In your letter dated October 4, 2007, you requested a classification ruling. Four representative samples were submitted which were identified as styles “A”, “B”, “C” and “D”, respectively. Sample “A” consists of a woven material manufactured from polypropylene plastic strips which are stated to measure 5.1 mm in apparent width. This material has been visibly coated on both sides with a compact polypropylene plastics material. Sample “B” consists of a woven material manufactured from polypropylene plastic strips which are also stated to measure 5.1 mm in apparent width. This material has been visibly coated on one side with a compact polypropylene plastics material. Neither Sample “A” or “B” weighs over 1.492 kg/m². Samples C and D are finished lumber wrap covers which are hemmed and manufactured from the material of Sample “A”. While you write in your correspondence, that the plastic strips in all four situations measure 5.1 mm in apparent width, bench tests suggest that this is not necessarily true. The classification of the above described merchandise is based upon the condition as imported. Accordingly, if the merchandise represented by samples A, B, C and D consist of woven strips of polypropylene plastic exceeding 5 mm in apparent width (apparent width is the width in the folded, flattened, compressed or twisted state), the applicable subheading for all four materials will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up form articles of heading 4601; other (than of vegetable materials). The general rate of duty will be 3.5 percent ad valorem. Meanwhile, the applicable subheading for Sample “A” , if the plastic strips measure not over 5 mm in apparent width, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 5.3 percent ad valorem. The applicable subheading for Sample “B”, if the plastic strips measure not over 5 mm in apparent width, will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, other, … other . The general duty rate will be 2.7 percent ad valorem. The applicable subheading for the finished lumber wrap covers of Samples “C’ and “D” if made of strips measuring not over 5 mm in apparent width will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other articles of plastics, other, .. other. The general duty rate will be 5.3 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