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NY A88205

October 18, 1996

CLA-2-76:RR:NC:1: 112 A88205


TARIFF NO.: 7610.90.0080; 3926.90.9890

Ms. Diana Kepler
Quast & Co., Inc.
P.O. Box 51378
Indianapolis, IN 46251-0378

RE: The tariff classification of aluminum frames and PVC coated fabric covers from Germany

Dear Ms. Kepler:

In your letter dated September 20, 1996, on behalf of Losberger U.S., L.L.C., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature and sample, the aluminum frames and PVC coated fabric covers are used as components in various types of light-weight enclosures and construction halls. The frames serve as the supports for the roof and sidewalls, and the fabric covers are used as roofing material and, in certain cases, also serve as the sidewalls. The covers are made from a woven manmade fabric which is heavily coated on both sides with polyvinyl chloride (PVC) plastic which is visible to the naked eye other than by change in color. The fabric has been cut and sewn to form the exterior. Based on the information submitted, it does not appear as if complete enclosures or construction halls are being imported.

The applicable subheading for the aluminum frames will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other aluminum structures and parts of structures; aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the PVC coated fabric covers will be 3926.90.9890, HTS, which provides for other articles of plastics, 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 David Curran at 212-466-5680.


Roger J. Silvestri

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