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NY D84655

November 20, 1998

CLA-2-39:RR:NC:SP:221 D84655


TARIFF NO.: 3926.90.9880

Mr. Steve Kim
Westpeak International Corporation
18088 Yosemite Court
Fountain Valley, CA 92708

RE: The tariff classification of a canopy cover from Korea or China.

Dear Mr. Kim:

In your letter dated November 6, 1998, you requested a tariff classification ruling.

Item KTI 0348, identified as a canopy cover or tarpaulin, measures 12 feet by 20 feet. You have submitted a miniature sample version. The sample is made from clear polyethylene strips, measuring less than 5 mm in width, woven to form a fabric. The fabric is coated on one side with silver colored polyethylene, and on the other side with black colored polyethylene. Both coatings are visible to the naked eye other than by change of color. Material of this construction is considered to be of plastics for tariff classification purposes. The canopy has sewn hems, plastic corner reinforcement patches, and polycarbonate grommets at 18 inch intervals. The canopy cover is designed to be attached onto a metal frame and used as a temporary garage or shelter during camping, sports events, or other outdoor activities.

The applicable subheading for canopy covers of this construction will be 3926.90.9880, 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.

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.


Robert B. Swierupski

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