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NY E87752

October 26, 1999

CLA-2-70:RR:NC:TA:352 E87752


TARIFF NO.: 7019.52.9000

Ms. Wendy Miller
Glen Raven Mills, Inc.
1831 North Park Avenue
Glen Raven, North Carolina 27217

RE: The tariff classification of woven fiberglass fabric coated with polyvinyl chloride plastic from France

Dear Ms. Miller:

In your letter dated September 20, 1999 you requested a tariff classification ruling.

The submitted sample is a plain woven fabric composed of 100% glass fiber. This product has been coated on both sides with polyvinyl chloride plastic, which has been colored with a gray pigment. Weighing approximately 220 g/m2, this product will be imported in 158 centimeter widths. Your correspondence indicates that this product will be used in the fabrication of flexible ducting used to conduct cooled or heated air in buildings.

Your correspondence indicates that you believe that this product should be classified as a textile fabric coated with plastic in heading 5903, Harmonized Tariff Schedules of the United States. This is not possible. Note 1 to chapter 54 defines the term “man-made fibers” to mean staple fibers or filaments of organic polymers produced by specified manufacturing processes. Since the glass fibers in this product are not organic polymers, they do not meet the definition of “man-made fiber” and are thus products made from fiberglass are not textile products.

Since this item is a composite good constructed with fiberglass and plastic and each of the components lends important characteristics to the product, no essential character can be determined. Consequently by operation of General Rule of Interpretation 3(c), this fabric is classifiable under the heading which occurs last in numerical order among those which equally merit consideration. In this case heading 7019 is last in numerical order in comparison with the plastic provision of Chapter 39.

The applicable subheading for the coated fiberglass fabric will be 7019.52.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex, colored, other. The rate of duty will be 9 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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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