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NY L81420

December 17, 2004

CLA-2-39:RR:NC:SP:221 L81420


TARIFF NO.: 3926.90.9880

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated December 3, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The dining canopy is composed of clear polyethylene strips woven to form a fabric and then laminated on both sides with plastics material that is visible to the naked eye other than by mere change of color. The strips measure not over 5 millimeters in width, and thus meet the dimensional requirements to be considered textile strip. 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 dining canopy includes metal poles and stakes. When assembled, the canopy will measure 11 feet 6 inches square. As you requested, the sample is being returned.

The applicable subheading for the 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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