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NY I87199

October 25, 2002

CLA-2-39:RR:NC:SP:221 I87199


TARIFF NO.: 3926.90.9880

Mr. Rolando E. Portal
ABC Distributing, Inc.
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of a gazebo (Style No. 219978) from China.

Dear Mr. Portal:

In your letter dated October 1, 2002, you requested a tariff classification ruling.

A photograph and sample swatch were provided with your letter. The gazebo is made of manmade strips measuring less than 5 mm in width, thus meeting the dimensional requirements of textile strips. The strips have been woven, and then covered on both sides with a plastic coating that is visible to the naked eye other than merely by change of color. Material of this construction is classified in chapter 39 for tariff purposes. Though you state that the strips and coating are made of polyurethane, they are actually made of an olefin material. The gazebo will be imported with steel tubes.

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.

You also asked about visa requirements. This gazebo 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 646-733-3023.


Robert B. Swierupski

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