HQ 950498: Poultry curtain material; coating not visible to the nakedeye; HRL 088313, HRL 950542 cited; HRL 083513 revoked.

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 950498

                         March 18, 1992



CLA-2 CO:R:C:T 950498 CRS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9480

David R. Amerine, Esq.
Brownstein Zeidman and Schomer
Suite 900
1401 New York Avenue, N.W.
Washington, D.C. 20005-2102

RE:  Poultry curtain material; coating not visible to the naked
eye; HRL 088313, HRL 950542 cited; HRL 083513 revoked.

Dear Mr. Amerine:

     We have had occasion to review Headquarters Ruling Letter
(HRL) 083513 dated January 9, 1990, issued on behalf of your
client, Calsak Corporation, and have determined that the ruling
is in error.  Our decision follows below.

FACTS:

     HRL 083513 concerned the classification of poultry curtain
material under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  The poultry curtain material at issue
was woven from clear denier polyethylene textile strips with
either a 10 x 10 or 8 x 8 count.  Both sides of the material had
been laminated with a clear polyethylene film, the weight of
which  did not exceed 70 percent of the total weight of the
material.  There was a two inch pocket hem sewn along the length
of one side of the material through which a cable could be run in
order to permit the material to be hung on the sides of poultry
houses to provide protection from the elements and to help
control temperature inside the houses.  The material was
classified in subheading 3926.90.9050, HTSUSA, under the
provision for other articles of plastics...; other; other; other.

ISSUE:

     The issue presented is whether the poultry curtain material
of HRL 083513 was properly classifiable as an other article of
plastics.

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for, inter alia, textile
fabrics coated or laminated with plastics.  Note 2(a)(3), Chapter
59, HTSUSA, states that heading 5903 covers all textile fabrics
coated or laminated with plastics other than those in which the
textile fabric is entirely coated on both sides with plastics.
Provided the impregnation or coating can be seen with the naked
eye, such fabrics are classifiable in heading 3921, HTSUSA.

     The instant poultry curtain material is coated or laminated
on both sides with plastics.  However, in HRL 088313 dated August
2, 1991, we held that unhemmed fabric otherwise identical to the
poultry curtain material in question was not classifiable in
heading 3921 since the coating or lamination could not be seen by
the naked eye.  Accordingly, it was classified in heading 5407,
HTSUSA, as a woven fabric of synthetic filament yarn.  See also
HRL 950942 dated March 2, 1992.  Consequently, the instant
poultry curtain material is not classifiable as an article of
plastics but as an article of textiles.  HRL 088399 dated May
15, 1991.

HOLDING:

     The poultry curtain material in question is classifiable in
subheading 6307.90.9480, HTSUSA, under the provision for other
made up articles, including dress patterns; other; other; other;
other.  It is dutiable at the rate of 7 percent ad valorem.

     In order to insure uniformity in the classification of this
merchandise we are revoking HRL 083513 to reflect the above
classification effective with the date of this letter.  However,
if, after your review, you disagree with the legal basis for our
decision, we invite you to submit any arguments you might have
with respect to this matter for our review.  Any submission you
wish to make should be received within thirty days of the date of
this letter.

     This notice to you should be considered a revocation of HRL
083513 under 19 CFR 177.9(d)(1).  It will not be applied
retroactively to HRL 083513 (19 CFR 177.9(d)(2)) and will not
affect past transactions for the importation of your client's
merchandise under that ruling.  However, for the purposes of
future transactions in merchandise of this type, HRL 083513 will
not be valid precedent.  We recognize that pending transactions
may be adversely affected by this revocation in that current
contracts for importations arriving at a port will be classified
in conformity with this decision.  If such a situation arises,
your client may, at its discretion, notify this office and apply
for relief from the binding effects of this decision as may be
warranted by the circumstances.  However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.

                         Sincerely,





                         John Durant, Director
                         Commercial Rulings Division