The tariff classification of a plastic coated fabric laminated with Kraft paper from Canada, India and China

N224716 February 7, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Bobby Shokar InterWrap 1177 Hastings Street W, Suite 1818 Vancouver, BC Canada V6E 2K3 RE: The tariff classification of a plastic coated fabric laminated with Kraft paper from Canada, India and China Dear Mr. Shokar: In your letter mailed on July 5, 2012, you requested a tariff classification ruling. A sample of the laminated material was submitted with your request. Your letter describes the product as a woven fabric of polypropylene plastic strip, coated on one side with a white polypropylene material, and laminated to Kraft paper with a polypropylene coating. The strip which comprises the woven fabric is less than 5mm in width and, as such, is considered to be a textile for tariff purposes. This product is stated to be used to cover steel and lumber. The face, or outer surface, of the steel/lumber wrapping material will be the woven coated fabric while the Kraft paper side will form the backing, or inner surface. The face side will be printed with company logos and provide strength and reinforcement. The backing side of Kraft paper will provide strength, water absorption, and will reduce the likelihood of tears when rubbing against the steel or wood. We note that since the face side is coated with a plastic material, it will also provide a water repellant layer to the product. The white polypropylene coating on the woven fabric is visible to the naked eye. This multilayered material is considered a composite good. In your letter, you proposed classification of the steel/lumber wrapping material in subheading 4811.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain Other (than specified kinds) paper and paperboard, coated, impregnated or covered with plastics (except adhesives).  Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the components of this steel/lumber wrapping material in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.  Classification of the steel/lumber wrapping material in subheading 4811.59.4040, as you suggest, would only be appropriate if the laminated Kraft paper component alone imparted the essential character.  According to the information that you provided, the coated woven fabric provides an equal function in this composite good.  Therefore, in this case, no single component imparts the essential character, and the steel/lumber wrapping material will be classified in accordance with GRI 3(c) in the provision which occurs last - in this case, the provision for textile fabrics coated with plastic. The applicable subheading for the plastic coated fabric laminated with Kraft paper 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 than those of heading 5902: Other. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division