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NY A86370

August 5, 1996

CLA-2-39:RR:NC:TP:221 A86370


TARIFF NO.: 3925.90.0000

Mr. Richard K. Kalal
Schott International, Inc.
P.O. Box 7152
Akron, Ohio 44306-0152

RE: The tariff classification of plastic fencing from Korea, Taiwan and China.

Dear Mr. Kalal:

In your letter dated July 26, 1996, you requested a tariff classification ruling.

The fencing is composed of polyethylene plastic. It will be imported in widths of 4 feet and continuous lengths of 50, 100 or 150 feet. The fencing is made from extruded sheet. After extrusion, holes are punched into the sheet, which is then stretched while being water-cooled, thus widening the holes. The length and weight per square yard do not affect the classification. The fencing is not subject to quota.

You suggest classification in subheading 3920.10.0000, HTS (Harmonized Tariff Schedule of the United States) which provides for sheets of polymers of ethylene. However, the fencing is punched with holes and afterwards stretched. These processes are more than mere surface-working, and they advance the fencing beyond the scope of the sheet of heading 3920. See the definition of sheet provided in Legal Note 10 of Chapter 39 of the HTS, as well as the Explanatory Notes for heading 3920. The applicable subheading for the fencing will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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