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HQ 088313

August 2, 1991

CLA-2 CO:R:C:T 088313 CRS


TARIFF NO.: 5407.20.0000

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

RE: Woven polyethylene strip coated with clear polyethylene film is not coated for tariff purposes since coating is not visible to the naked eye. HRL 087253 revoked.

Dear Mr. Amerine:

We have had occasion to review Headquarters Ruling Letter (HRL) 087253 dated June 1, 1990, issued to you on behalf of Calsak Corporation. Our decision follows.


The merchandise at issue in HRL 087253 was sheeting material woven from clear 1,000 denier polyethylene textile strips with either a 10 x 10 or an 8 x 8 count. In your submission dated May 23, 1990, you stated that the material was coated on both sides with a clear polyethylene film 0.032 mm (1.26 mil) thick. The weight of the plastic film did not exceed 70 percent of the weight of the material.


Whether the material in question is considered coated under Note 2(a), Chapter 59, HTSUSA, such that it is classifiable as a coated fabric of heading 5903, HTSUSA.


Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. The scope of this heading is restricted, however, by Note 2, Chapter 59, HTSUSA. which requires that coatings must be visible to the naked eye in order to be classified in heading 5903. Furthermore, heading 5903 covers only those fabrics coated on one side. Fabrics coated with plastics on both sides are classifiable in Chapter 39, HTSUSA (heading 3921). Note 2(a)(3), supra; Explanatory Notes, Harmonized Commodity Description and Coding System, EN 59.03, 816.

The fabric at issue is coated on both sides with plastics; however, the coating is not visible to the naked eye and thus the fabric is not classifiable in heading 3921 but according to its constituent material. Heading 5407, HTSUSA, provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. The polyethylene sheeting material in question is made from polyethylene strips classifiable, ceteris paribus, in heading 5404. Accordingly, the sheeting material is classifiable in heading 5407. See HRL 083513 dated January 9, 1990; HRL 086644 dated June 1, 1990; and HRL 087250 dated September 7, 1990.


The merchandise in question is classifiable in subheading 5407.20.0000, HTSUSA, under the provision for woven fabrics of synthetic filament yarn...; woven fabrics obtained from strip and the like. It is dutiable at the rate of 17 percent ad valorem and is subject to textile quota category 620.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking HRL 087253 to reflect the above classification effective with the date of this letter. However, if, after your review, you, 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 087253 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 087253 (19 CFR 177.9(d)(2)) and will not, therefore, 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 087253 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 subsequent to this decision will be classified pursuant to it. 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.


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