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NY I88445

December 2, 2002

CLA-2-39:RR:NC:SP:221 I88445


TARIFF NO.: 3926.90.9880

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a sun shelter/dining canopy from China.

Dear Ms. Young:

In your letter dated November 13, 2002, on behalf of Meijer Distribution, you requested a tariff classification ruling.

The sample is described as the Lake “N Trail Sun Shelter, vendor #461-FG-006FS, item #800278. The shelter consists of a metal frame and metal posts supporting a canopy. The canopy is made from clear polyethylene strips not over 5 mm in width, thus meeting the dimensional requirements for textile strips, woven into a fabric, and then visibly covered on both sides with green polyethylene plastic coating. The sample is being returned as you requested.

The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color.

The applicable subheading for the sun shelter/dining canopy 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.


Robert B. Swierupski

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