&&This product, commonly called a geogrid, is a black flexible, open mesh. It is fabricated froma plastic sheet of virgin polypropylene that has been further worked by a punching and drawing process resulting in a bi-directional oriented grid possessing integral nodes. The product is imported and sold in a roll measuring 3.95 meters (12.95 feet) wide by 50.0 meters (164.04 feet) long. It is used for soil stabilization, sub-base reinforcement, and foundation support.

&&The product is composted of polypropylene material which is classified under heading 39.02 of the Customs Tariff (CT) when in primary form. The product meets the definition of the expression “plastic” as per the CT, Chapter 39, Note 1.&&&&Consideration was given to headings 39.20 and 39.21 of the CT and the relevant World Customs Organization (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding Systems (EN) for those headings. CT Legal Note 10 to Chapter 39 defines the terms “plates, sheets, film, foil and strip” for the purposes of those headings. The product cannot be classified under either heading as it does not meet the requirements of that note because the good has been further worked by cutting holes and then stretching. Additionally, we WCO EN for 39.20 and 39.21 directs that further worked plastic sheets are generally classified as articles of headings 39.18, 39.19 or 39.22 to 39.26&&&&Consideration was also given to the suggested heading 39.26, other .articles of plastics and articles of other materials of headings 39.01 to 39.14, as the good is composed of polypropylene material that is classified under heading 39.02 of the CT. The good is an article of plastic, and it is not included in the terms of another heading of chapter 39, therefore it qualifies as an “other article of plastic” of heading 39.26. The good is classified subheading 3926.90, “other”, as it was not included in any of the other subheadings of 39.26.&&