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NY A87923

October 15, 1996

CLA-2-39:RR:NC:2:221 A87923


TARIFF NO.: 3926.90.9890

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

RE: The tariff classification of gazebos and fitted gazebo skins from China.

Dear Mr. Kalal:

In your letter dated September 27, 1996, you requested a tariff classification ruling.

The sample submitted with your letter is a gazebo skin, stated to be made of woven polyethylene fabric, 14 x 14 count. It is coated on both sides with a low density polyethylene coating which is visible to the naked eye other than by change of color. This material is identified as Fabric 1. You have also submitted a sample swatch of another fabric from which the gazebo skin may be manufactured. This fabric, identified as Fabric 2, is stated to be made from woven nylon fabric, 22 x 19 threads per inch. It is coated on both sides with a polyvinyl chloride plastic which is visible to the naked eye other than by change of color. Both of these fabrics are considered to be Chapter 39 plastics materials for tariff purposes. You indicate that you will be importing both gazebo skins and complete gazebos with the support poles, pegs, and guy ropes.

The applicable subheading for the gazebo skins and complete gazebos, made of Fabrics 1 and 2 as described above, will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also requested a ruling on the country of origin of the gazebos and gazebo skins. Fabric 1 is manufactured in China. Fabric 2 is manufactured in Taiwan and/or Korea. In all cases, the fabric is cut, sewn and manufactured into a fitted gazebo skin in China. China is considered to be the country of origin for the gazebo skins made of Fabrics 1 and 2.

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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