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NY 853574

June 25, 1990

CLA-2-39:S:N:N3G:221 853574


TARIFF NO.: 3926.90.9050; 4016.99.5050

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.


Jean F. Maguire
Area Director

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