CLA-2-39:S:N:N6:221 894119

Mr. Douglas Host
Lindome Structures Ltd.
7584 Vantage Place
Ladner, B.C. Canada V4G-1A5

RE: The tariff classification of "Lindome Structures" from Canada.

Dear Mr. Host:

In your letter dated January 14, 1994, you requested a tariff classification ruling.

The Lindome Structures consist of metal frames and covers composed of a woven polyester fabric coated on both sides with a visible layer of polyvinyl chloride. Typical applications include construction projects, logging, pulpmill and sawmill operations, exploration or mine sites, building supply yards, warehousing, maintenance, aircraft and helicopter hangers, city and municipal works yards. The applicable subheading for the Lindome Structures will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport