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NY K83197

February 13, 2004
CLA-2-54:RR:NC:TA:352 K83197


TARIFF NO.: 5407.20.0000

Mr. Ruben Perez
RPM International, Inc.
7765 Padre Island Highway
Brownsville, TX 78521

RE: The tariff classification of a plastics coated, woven polypropylene tubing material, for use in the manufacture of dunnage bags, from Turkey.

Dear Mr. Perez:

In your letter dated January 29, 2004, on behalf of Shipping Systems Inc., you requested a tariff classification ruling.

The instant sample, consists of a section of tubular woven material which measures approximately 48" wide in its lay flat condition. It is constructed from polypropylene plastic strips measuring less than 5 mm in apparent width. As such, these strips are considered to be textile for tariff purposes. One side has been coated with an unspecified, clear plastics material, which is not visible to the naked eye. You write that this material will be imported as roll goods measuring 36" and 42" in diameter.

In your letter, you write that this material is purchased in Turkey and is designed to be brought to the U.S. in bond and later shipped to Mexico to be assembled into finished dunnage bags. However, you now seek classification for this material as imported directly into the United States from Turkey.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Specifically, Note 2 states in part that heading 5903, HTS, applies to:

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

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

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

(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the plastic coating on this fabric is not visible to the naked eye, this fabric is not considered to be a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

In your correspondence, you ask if classification in tariff subheading 5911.90.0080 would be correct. This subheading is highly product specific and refers only to textile products and articles for technical uses (emphasis added). Such products are generally used with machinery or apparatus to process or manufacture another product. This material, even when further manufactured into completed dunnage bags, does not meet the criteria outlined above as they do not serve any kind of technical application as defined in the tariff.

Therefore, the applicable subheading for the material will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. The rate of duty will be Free.

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 646-733-3045.


Robert B. Swierupski

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