CLA-2-39:S:N:N3G:221 853574
Ms. Ann M. Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: The tariff classification of plastic sheeting, tarpaulins,
and other scaffolding products from Denmark and Canada.
Dear Ms. Williams:
In your letter dated June 13, 1990, on behalf of Superchute
Ltd., you requested a tariff classification ruling.
The T-Plus Sheeting and the T-Plus Tarpaulins are composed
of a polyester mesh that is imbedded within a visible
polyethylene plastics material. Both the sheeting and the
tarpaulins have eyelets along the edges. The T-Plus Anchor is
composed of plastic. It is used to secure the sheeting and
tarpaulins by inserting it through the eyelets. The T-Plus Strap
is made of synthetic rubber. The straps are used with the
anchors to secure the sheeting and tarpaulins. The sheeting,
tarpaulins, anchors and straps are made in Denmark.
The last item is the "Superchute". The superchute consists
of plastic sections that can be connected to form a chute through
which debris can be disposed of at a construction site. The
Superchute is made in Canada.
The applicable subheading for the sheeting, tarpaulins,
anchors and the Superchute will be 3926.90.9050, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other articles of plastics. The rate of duty will be 5.3 percent
ad valorem.
The applicable subheading for the rubber straps will be
4016.99.5050, HTS, which provides for other articles of
vulcanized rubber other than hard rubber, other. The rare of
duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 3926.90.9050, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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