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NY L87626




September 16, 2005

CLA-2-39:RR:NC:TA:350 L87626

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 5903.90.2500

Ms. Randy Rucker
Gardner, Carton & Douglas
191 N. Wacker Drive, Suite 3700
Chicago, IL 60606-1698

RE: The tariff classification of three polyethylene plastics coated textile fabrics, identified as “Housewrap” material, for use in the residential construction market, from either China or Vietnam.

Dear Ms. Rucker:

In your letter dated September 8, 2005, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. You write on behalf of Ludlow Coated Products, Shreveport, Louisiana.

You supplied three representative samples which were identified as styles “Vietnam 7 x 7 CIS”, “Vietnam C2S 7 x 7”, and “China 9 x 4 C2S”, respectively.

These three materials, which are identified as “Housewrap” in your correspondence, are designed primarily for the residential construction market. Specifically, they are applied to the outside surface of plywood or particleboard that is used on the exterior surface of the first layer of an outer wall. The materials serves as a barrier against moisture and other extreme weather conditions, and as an underlayment to materials such as brick or siding that will subsequently be applied to the outermost wall surfaces of a residential structure.

Style “Vietnam 7 x 7 CIS”, consists of a woven fabric ( 7 x 7) composed of polyethylene plastic strips measuring less than 5 mm in apparent width, and, as such are considered to be textile for tariff purposes. This material has been visibly coated on one side with a milky white polyethylene plastics material. This plastics coating does not appear to be over 70 percent by weight of the total weight of the material. You state that this material will be imported as roll goods measuring anywhere from 108 to 120 inches in width. This material weighs 74 grams per square meter.

Style “Vietnam C2S 7 x 7”, consists of a woven fabric ( 7 x 7) composed of polyethylene plastic strips measuring less than 5 mm in apparent width, and, as such are considered to be textile for tariff purposes. This material has been visibly coated on both sides with a milky white polyethylene plastics material. You state that this material will be imported as roll goods measuring anywhere from 108 to 120 inches in width. This material weighs 89 grams per square meter.

Style “China 9 x 4”, consists of a woven fabric ( 9 x 4) composed of polyethylene plastic strips measuring less than 5 mm in apparent width, and, as such are considered to be textile for tariff purposes. This material has been visibly coated on both sides with a milky white polyethylene plastics material. You state that this material will be imported as roll goods measuring 108 inches in width. This material weighs 74 grams per square meter.

Your argument that these three materials are properly classifiable in tariff subheading 5407.20.0000, which provides for woven fabrics of synthetic filament yarn, obtained from strip or the like, is without merit.

Specifically, with respect to style “Vietnam 7 x 7 CIS”, Chapter 59, note 2(a)(1) states “Heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

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

Since the polyethylene plastics coating on this fabric is visible to the naked eye, it is classifiable in heading 5903.

With respect to styles “Vietnam C2S 7 x 7”, and “China 9 x 4 C2S”, Chapter 59, note 2(a)(3) reads in part: "heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, other than: 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)".  Since these two materials are visibly coated/covered on both sides, no further consideration can be given to heading 5903, and certainly not heading 5407. The subject materials are directed to chapter 39.

The applicable subheading for style “Vietnam 7 x 7 CIS”, will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The duty rate will be 7.5 percent ad valorem.      

The applicable subheading for styles “Vietnam C2S 7 x 7”, and “China 9 x 4 C2S”, will be 3921.90.1950, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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