HQ 083582: Classification of a Plastic Coated Woven Tarpaulin

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083582

                            September 22, 1989


CLA-2  CO:R:C:G  083582  NLP

CATEGORY:  Classification

TARIFF NO.:  3926.90.9050

Mr. J.M. Abrahams
Phil Patterson, Inc.
228 Aquila Court
Omaha, Nebraska  68102

Re:  Classification of a Plastic Coated Woven Tarpaulin

Dear Mr. Abrahams:

     This is in response to your letter, dated December 19, 1988,
on behalf of Seaway Importing Company, requesting a tariff
classification for a plastic coated woven tarpaulin under the
Harmonized Tariff Schedule of the United States (HTSUS).  A
sample was submitted for examination.

FACTS:

     The submitted sample is a tarpaulin made of woven
polyethylene strips measuring less than 5 millimeters in width.
Strips of plastic measuring not over 5 millimeters in width are
considered to be textiles.  The fabric has been coated or covered
on both sides with a blue plastic material.  All four sides are
hemmed and have a textile cord reinforcement.  Metal grommets are
located at intervals around the hem.  The merchandise will be
imported from various countries in the Far East.

ISSUE:

     What is the tariff classification, under the HTSUS, of the
tarpaulin?

LAW AND ANAYLSIS:

     Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's).  GRI 1 provides that
classification is determined in accordance with the terms of the
headings and any relevant section or chapter notes.

     The classification of a plastic/textile combination is
essentially governed by note 1(h) to Section XI and Note 2 to
chapter 59.
                              -2-


     Note 1(h) to Section XI states:

         1. This section ]chapters 50 to 62[ does not cover:

            (h) Woven, knitted or crocheted fabrics, felt or
            nonwovens, impregnated, coated, covered or laminated
            with plastics, or articles thereof, of chapter 39.

     Note 2 to Chapter 59, HTSUS, states that Heading 5903
applies to:

         (a) Textile fabrics, impregnated, coated, covered,
         laminated with plastics, whatever the weight per square
         meter and whatever the nature of the plastics material
         (compact or cellular), other than:

            (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 take of any
            resulting change of color (chapter 39);

     Therefore, a plastic/textile combination falls within
Chapter 39 when it satisfies two requirements:

         1. the textile fabric or nonwoven must be completely
         embedded or entirely coated or covered on both sides
         with plastic material and

         2. the plastic coating or covering must be visible with
         the naked eye.

     The determination of whether a plastic coating or covering
can be seen with the naked eye, is, of necessity, a subjective
one and depends on the specific merchandise involved.  While a
change in color cannot be considered in determining if a plastic
layer can be seen, obviously it is easier to see plastics if
color has been added.  In this instance, we have closely examined
the submitted sample under good light and conclude that the woven
base fabric is covered on both sides with a visible plastic
material.  Accordingly, chapter 59 Note 2 (a)(3), HTSUS, is
applicable and the merchandise at issue is classifiable as
plastics under chapter 39 for purposes of the HTSUS.
                              -3-


HOLDING:

     Subheading 3921 provides for other plates, sheets, film,
foil and strip, of plastics.  Note 10 to chapter 39 states that
the expression "plates, sheets, film, foil and strip" applies
only to plates, sheets, film, foil and strip and to blocks of
regular geometric shape, whether or not printed or otherwise
surface-worked, uncut or cut into rectangles (including squares)
but not further worked (even if when so cut they become articles
ready for use). (Emphasis added)  Since the sheet material has
been hemmed on four sides and has added reinforcements and metal
grommets, it is not classifiable in subheading 3921.

     In the absence of a more specific provision, the tarpaulin
would be classifiable in subheading 3926.90.9050, which provides
for other articles of plastics, other, other, and is dutiable at
the rate of 5.3 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division
6 cc: A.D. N.Y. Seaport (NIS's Joan Mazzola)
NPlumer:9/22/89