CA-2-39:S:N:N:221 807662
Mr. Roger M. Ludwig
John V. Carr & Son, Inc.
P.O. Box 268
Buffalo, NY 14201
RE: The tariff classification of plastic curtain savers and
puddle busters from Canada.
Dear Mr. Ludwig:
In your letter dated March 2, 1995, on behalf of Gustin
Kramer Ltd., you requested a tariff classification ruling.
The curtain savers are composed of a self-adhesive polyvinyl
chloride plastic cut to a shape that approximates a figure eight.
The curtain savers are used to repair shower curtains that are
torn at the ring hole. You suggest classification in heading
3924, Harmonized Tariff Schedule of the United States (HTS),
which provides for other household articles of plastics. The
curtain savers, however, are more specifically provided for in
heading 3919.
The puddle busters consist of the loop and hook portions of
a VELCRO-type fastener that has been cut to circular shape,
measuring approximately 3/4 inch in diameter. The puddle busters
are used to help secure a shower curtain in place. You suggest
classification in heading 3924, HTS, the provision for other
household articles of plastics. The puddle savers, however, are
composed of a textile material that is precluded from
classification in chapter 39.
The applicable subheading for the curtain savers will be
3919.90.5060, HTS, which provides for self-adhesive plates,
sheets, film, foil, tape, strip and other flat shapes, of
plastics, whether or not in rolls: other, other. The rate of
duty will be 5.8 percent ad valorem.
The applicable subheading for the puddle savers will be
6307.90.9989, HTS, which provides for other made up articles of
textile material, other. The rate of duty will be 7 percent ad
valorem.
You have also requested a ruling for plastic hangers.
Before we can issue a ruling for the hangers, we will need a
sample. In addition, please indicate whether the hangers are
meant for use in the home, in retail stores or in the shipment of
clothes. We also need to know whether or not the hangers will be
imported with clothing.
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