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NY F85065

April 7, 2000

CLA-2-39:RR:NC:SP:221 F85065


TARIFF NO.: 3926.90.9880

Mr. Stephen B. McDonagh
No Sweat Inc.
P.O. Box 1027
Pengrove, CA 94951

RE: The tariff classification of a “Mix-All” tarpaulin from China.

Dear Mr. McDonagh:

In your letter dated March 23, 2000, on behalf of No Sweat Inc., you requested a tariff classification ruling.

The sample submitted with your letter is identified as a “Mix-All.” It is a tarpaulin measuring 5 feet square, with webbed straps sewn into each corner to facilitate its use. It is marketed for use in mixing concrete, soils, mortar or other materials commonly used in building and gardening projects. According to the instruction sheet, the tarpaulin is placed on the ground near where the concrete will be used. Concrete mix is poured into the center of the tarpaulin and water is added. Alternately lifting and lowering the handles of the Mix-All facilitates the mixing of the concrete. Lifting the handles farthest from the pouring area allows the concrete to funnel out the front and into the pouring area. The tarpaulin can then be rinsed clean with a garden hose. The tarpaulin is made from black strips of polypropylene measuring not over 5 mm in width, woven to form a fabric. The fabric is coated on both sides with plastics materials (one side gray and the reverse side green) that are visible to the naked eye other than by change in color. Such a construction is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested.

The applicable subheading for the Mix-All tarpaulin 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. Merchandise classifiable under subheading 3926.90.9880, HTS, is not subject to quota or visa requirements.

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 212-637-7034.


Robert B. Swierupski

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