CBP Says No Need for Consideration of Selvage Fabric Edges for Classification
CBP will not consider the edges of fabric, known as selvage, when it reviews the classification of banners imported by FNS Customs Brokers for its client, Moojin Chem, the agency said in response to an internal advice request. The company requested that CBP weigh in on the classification of imports of two sizes of mesh banners, both of which have frayed edges that "are not embedded, coated or covered with plastic." The ruling, HQ H242096, is dated May 7 and was sent to the New Orleans Port Director.
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At issue is whether the banners are made of fabric that is entirely coated in plastic. Moojin argues that the banners should be classified in heading 5903 for "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)." But merchandise is precluded from classification in heading 5903 "when it is either completely embedded in plastics, or entirely coated or covered on both sides with plastic," said CBP.
The selvage is not coated in plastic and therefore, the entire banner is not entirely coated in plastic, Moojin argued. CBP and court rulings have repeatedly said the fabric edges are not of consideration for classification purposes, the agency said. As a result Moojin's "argument that its product is not completely coated or covered with plastics because the selvage is not covered or coated is contrary to well-established legal interpretation," said CBP. "The subject merchandise’s selvage may not be coated or covered in plastic to the degree to which the main fabric is, but neither will it be used in the finished signs, billboards, etc., that the main part of the fabric will be."
The sample merchandise is clearly covered in plastic and is excluded from heading 5903, said CBP headquarters. "In examining the samples of the subject merchandise that were submitted in conjunction with the Request for Internal Advice, we note that both samples are coated with plastic in such a way that is visible to the naked eye," it said. As a result, CBP found the banners to be classifiable under heading 3921 for "Other plates, sheets, film, foil and strip, of plastics." The duty rates are either 4.2 percent or 6.5 percent, depending on the size of the banner, said CBP.