Technical use classification for geomembranes upheld under Heading 5911 as coated textile products

Geomembranes made from HDPE tapes or strips of less than 5 mm width, woven into fabric and then coated or laminated on both sides with plastic, are classifiable under Heading 5911, tariff item 59111000. The classification depends on the manufacturing process, the woven fabric stage under Heading 5407, and Chapter 59 Note 7 covering textile products and articles for technical uses. Plastic was treated as falling within "other material," and pond lining and biofloc aquaculture use was accepted as a technical use. Prior advance rulings on similar geomembrane products were noted as consistent support for this classification.

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Issues: Whether Geomembranes are classifiable under Heading 5911, more particularly under tariff item 59111000, as textile products and articles coated, covered or laminated with plastic for technical uses.

Analysis: The product was found to be manufactured from HDPE tapes/strips of less than 5 mm width, woven into fabric and thereafter coated or laminated on both sides with plastic material. The classification exercise turned on the manufacturing process, the nature of the intermediate woven fabric, and the final technical use of the product. The relevant tariff framework showed that strips of plastic not exceeding 5 mm fall within Section XI, the woven fabric stage falls under Heading 5407, and Heading 5911 with Chapter 59 Note 7 applies to textile products and articles for technical uses. The expression "other material" in the heading was treated as including plastic, and the product's use in pond lining and biofloc aquaculture was accepted as a technical use. The ruling also noted consistency with prior advance rulings on similar geomembrane products.

Conclusion: Geomembranes are classifiable under Heading 5911, tariff item 59111000.

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