CLA-2-39:S:N:N6:221 802315
Mr. Jimmy Chen
Greentex Company
5-20 17 Street
Fair Lawn, NJ 07410
RE: The tariff classification of tarpaulin material and finished
tarpaulins from China.
Dear Mr. Chen:
In your letter dated September 16, 1994, you requested a
tariff classification ruling.
The merchandise includes tarpaulin material in widths of 6,
8 and 12 feet and lengths of 50, 100 and 200 yards, and finished
tarpaulins made from this material. Two sample swatches were
submitted with your request. The blue colored swatch is composed
of a fabric of closely woven strips, approximately 8 x 8 count,
coated on both sides with plastics material which is visible to
the naked eye. The cream colored sample is composed of a diamond
shape open mesh textile fiber scrim, believed to be of man-made
fibers, covered on both sides with plastics material which is
visible to the naked eye. The finished tarpaulins will be hemmed
on four sides, and in some cases will have reinforcing piping
inside the hems.
The applicable subheading for the blue colored and cream
colored tarpaulin material, as represented by the submitted
swatches, will be 3921.90.1950, Harmonized Tariff Schedule of the
United States (HTS), which provides for other plates, sheets,
film, foil and strip, of plastics...combined with a single type
of textile fiber (man-made), weighing not more than 1.492 kg/m2,
other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for tarpaulins made from these two
types of materials will be 3926.90.9590, HTS, which provides for
other articles of plastics, other. The rate of duty will be 5.3
percent ad valorem.
There are no quota or visa requirments on imports of either
the tarpaulin material or the finsihed tarpaulins.
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