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NY H85747




December 4, 2001

CLA-2-39:RR:NC:SP:221 H85747

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a gazebo (Item #4729312, MFG Code #19120SP) from China.

Dear Mrs. Fair:

In your letter dated November 1, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The gazebo consists of steel poles and polyethylene fabric visibly coated on both sides with plastic. The polyethylene strips that make up the fabric are each under 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The essential character is imparted by the coated fabric.

The applicable subheading for the gazebo 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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