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NY 887842

July 23,1993

CLA-2-39:S:N:N6:343 887842


TARIFF NO.: 3924.90.1050

Mr. John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a vinyl dropcloth from China.

Dear Mr. Slagle:

In your letter dated June 18, 1993, on behalf of Binney & Smith Inc., you requested a tariff classification ruling.

You have submitted a sample of a vinyl dropcloth. It is a rectangular sheet of vinyl with a yellow cotton capping sewn around the edges. It is approximately 49 inches long and 46 1/2 inches wide. It is to be used primarily to protect rugs and furniture from crayon marks while children are coloring. Your sample is being returned as you requested.

The applicable subheading for the vinyl dropcloth will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, curtains, drapes, including panels and valences, napkins, table covers...and like furnishings. The rate of duty will be 3.36 percent ad valorem.

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

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