H328910

HQ H328910 September 26, 2024 OT:RR:CTF:FTM H328910 PJG CATEGORY: Classification TARIFF NO.: 5903.90.30 Mr. Todd Schuhardt United Bags Inc. 1355 N. Warson Road St. Louis, Missouri 63132 RE: Revocation of NY N325833, NY N250680, NY N250876, NY I80730, NY I88153, NY E86552, HQ 956946, HQ 957915, HQ 957850, NY M82062, NY L88431, NY L83415, and HQ 958462; Modification of HQ H310928, HQ H305437, NY M87513, NY M83066, NY L87626, NY L85660, NY L80040, NY A85760, NY 889417, NY 892226, and HQ 086130; Tariff Classification of Coated or Laminated Woven Textile Fabrics of Strip of an Apparent Width Not Exceeding 5 mm; Revoked or Modified by Operation of Law Dear Mr. Schuhardt: This is in reference to New York Ruling Letter (“NY”) N325833, dated May 25, 2022, issued to you concerning the tariff classification of a laminated box sleeve woven of polypropylene strip of an apparent width not exceeding 5 mm, under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). In NY N325833, U.S. Customs and Border Protection (“CBP”) classified the laminated box sleeve woven of polypropylene strip in heading 5903, HTSUS, and specifically in subheading 5903.90.2500, HTSUSA, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” We have reviewed NY N325833 and find it to be in error regarding the tariff classification at the eight-digit level. We have also reviewed NY N250680, dated March 25, 2014, and NY N250876, dated March 25, 1994, which concerned the tariff classification of roofing underlayment materials composed of coated woven textile fabrics of strip of an apparent width not exceeding 5 mm in width. For the reasons set forth below, we are revoking NY N325833, NY N250680, and NY N250876. For the reasons set forth below, we are also modifying the following two decisions: Headquarters Ruling Letter (“HQ”) H310928, dated June 11, 2021, and HQ H305437, dated December 18, 2020. HQ H310928 was a decision on an Application for Further Review (“AFR”) of protest number 3004-20-100247 with respect to the tariff classification of four styles of roofing underlayments, specifically, the Roof Pro, ProTec 120, ProTec 160, and ProTec 200. In HQ H310928, CBP determined that the essential character of the four products was imparted by the layer of woven plastic-coated scrim of strip of an apparent width not exceeding 5 mm. The modification for HQ H310928 concerns the legal analysis applied and the tariff classification determination made at the eight-digit level for the four products, which were originally classified in subheading 5903.90.25, HTSUS. The identified articles are still properly classified subject to GRI 3(b) and 6. HQ H305437 was an AFR decision concerning the tariff classification of six styles of roofing underlayments subject to protest number 3004-19-100105. Only four of those styles are subject to modification, specifically, the Pro-20, Gold, Silver, and Platinum styles. In HQ H305437, CBP determined that the laminated and coated textile fabrics imparted the essential character of these four products. The nonwoven layer of the underlayment was laminated to a coated scrim woven of 3 mm polypropylene strip. The modification concerns the legal analysis applied and the tariff classification determination made at the eight-digit level for the four styles of roofing underlayments, which were originally classified in subheading 5903.90.25, HTSUS. The identified articles are still properly classified subject to GRI 3(b) and 6. We note that under S.F. Newspaper Printing Co. v. United States, 9 Ct. Int’l Trade 517, 620 F. Supp. 738 (1985), the decisions on the merchandise which was the subject of protest numbers 3004-20-100247 and 3004-19-100105 were final and binding on both the protestant and CBP. Therefore, while we may review the law and analysis of HQ H310928 and HQ H305437, any decision taken herein do not impact the entries subject to those decisions. Finally, this ruling identifies nineteen rulings issued by CBP prior to 2007 that are revoked or modified by operation of law. Rulings concerning the tariff classification of coated or laminated woven textile fabrics of strip of an apparent width not exceeding 5 mm that were issued prior to 2007 are revoked or modified by operation of law because they pre-date the amendment to Note 1 to Chapter 54, HTSUS, which effectively precluded “[s]trip and the like of heading 5404 or 5405” from “man-made fibers.” The following nine rulings are modified by operation of law: NY M87513, dated October 24, 2006 (with respect to Sample #1); NY M83066, dated May 5, 2006 (with respect to style EH63-060403); NY L87626, dated September 16, 2005 (with respect to style “Vietnam 7 x 7 CIS”); NY L85660, dated June 15, 2005 (with respect to items “C” and “D”); NY L80040, dated October 28, 2004 (with respect to Samples “E,” “F” and “G”); NY A85760, dated August 14, 1996 (with respect to the laminated woven bulk container bag fabric); NY 892226, dated December 1, 1993 (with respect to the first item); NY 889417, dated September 1, 1993 (with respect to Sample #2); and HQ 086130, dated March 1, 1990 (with respect to “Sample 2 from the second letter”). The following seven rulings are revoked by operation of law: NY I80730, dated May 7, 2002, NY I88153, dated November 25, 2002; NY E86552, dated September 8, 1999; HQ 956946, dated April 6, 1995; HQ 957915, dated July 28, 1995; HQ 957850, dated July 5, 1995; and HQ 958462, dated November 2, 1995. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on December 13, 2023, in Volume 57, Number 46, of the Customs Bulletin. One comment, which will be addressed below, was received in response to this notice. The commenter identified the following three additional rulings that would be subject to the changes discussed in this ruling: NY M82062, dated April 11, 2006, NY L88431, dated October 28, 2005, and NY L83415, dated March 23, 2005. We have reviewed the three rulings and determined that they are revoked by operation of law. This ruling now includes a total of nineteen rulings that are revoked or modified by operation of law. FACTS: In NY N325833, the fabric at issue was tubular laminated fabric constructed wholly of woven polypropylene strip. You indicated to CBP that the purpose of the product is to provide rigidity when placed over corrugated cardboard boxes at food packaging plants. You further indicated that the fabric is laminated on one surface with a plastic film composed of polypropylene and polyethylene and that the film is applied to the fabric after being extruded and is then pressed and cooled to permanently bond the materials. You also provided that the polypropylene strip measures 2.3 mm in width. CBP determined that the fabric was laminated in accordance with the requirements of Note 3 to Chapter 59, HTSUS, and that the product is classified under heading 5903, HTSUS, and specifically, in subheading 5903.90.2500, HTSUSA. ISSUE: Whether the fabric is classified as a product of subheading 5903.90.2500, HTSUSA, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other,” or as a product of subheading 5903.90.30, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Other.” LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative S

of HQ H310928 and HQ H305437, any decision taken herein do not impact the entries subject to those decisions.Finally, this ruling identifies nineteen rulings issued by CBP prior to 2007 that are revoked or modified by operation of law. Rulings concerning the tariff classification of coated or laminated woven textile fabrics of strip of an apparent width not exceeding 5 mm that were issued prior to 2007 are revoked or modified by operation of law because they pre-date the amendment to Note 1 to Chapter 54, HTSUS, which effectively precluded “[s]trip and the like of heading 5404 or 5405” from “man-made fibers.” The following nine rulings are modified by operation of law: NY M87513, dated October 24, 2006 (with respect to Sample #1); NY M83066, dated May 5, 2006 (with respect to style EH63-060403); NY L87626, dated September 16, 2005 (with respect to style “Vietnam 7 x 7 CIS”); NY L85660, dated June 15, 2005 (with respect to items “C” and “D”); NY L80040, dated October 28, 2004 (with respect to Samples “E,” “F” and “G”); NY A85760, dated August 14, 1996 (with respect to the laminated woven bulk container bag fabric); NY 892226, dated December 1, 1993 (with respect to the first item); NY 889417, dated September 1, 1993 (with respect to Sample #2); and HQ 086130, dated March 1, 1990 (with respect to “Sample 2 from the second letter”). The following seven rulings are revoked by operation of law: NY I80730, dated May 7, 2002, NY I88153, dated November 25, 2002; NY E86552, dated September 8, 1999; HQ 956946, dated April 6, 1995; HQ 957915, dated July 28, 1995; HQ 957850, dated July 5, 1995; and HQ 958462, dated November 2, 1995.Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on December 13, 2023, in Volume 57, Number 46, of the C