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NY J82121

March 17, 2003

CLA-2-39:RR:NC:SP:221 J82121


TARIFF NO.: 3926.90.9880

Mr. Eugene Smoak
Powell & Powell Supply Co., Inc.
402 McKinney Parkway
Lillington, NC 27546

RE: The tariff classification of boxed canopies from China.

Dear Mr. Smoak:

In your letter dated February 26, 2003, you requested a tariff classification ruling.

A sample swatch was provided with your letter. The boxed canopies consist of the canopy cover and the metal poles and fittings to create the frame for the canopy. The fabric is composed of woven polyethylene strips, measuring not over 5 millimeters in width, laminated on both sides with a plastics material. The plastics material is visible to the naked eye other than by change of color. Such a construction is considered to be plastics for tariff classification purposes. The included photos show the canopy has various uses, such as to provide shade and protection at a pool, or to provide protection from the elements for an automobile. The essential character of the boxed canopy is imparted by the plastic cover.

The applicable subheading for the boxed canopies 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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