United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M84352 - NY M84401 > NY M84363

Previous Ruling Next Ruling
NY M84363

July 13, 2006

CLA-2-39:RR:NC:SP:221 M84363


TARIFF NO.: 3926.90.9880

Mr. Ricky Pollard
Quick Cover
P.O. Box 51
Stratton, Ontario, Canada P0W 1N0

RE: The tariff classification of the “Speedshield” from Canada

Dear Mr. Pollard:

In your letter dated June 15, 2006, you requested a tariff classification ruling.

The Speedshield is a portable utility cover designed to protect recreational vehicles or outdoor equipment such as a barbeque, woodpile, garden tools, lawn tractor, snow blower or all terrain vehicle from weather elements. The Speedshield is a fully assembled collapsible cover made from tarp-like fabric on a steel frame with an aluminum base. The fabric is composed of polyolefin strips measuring not over 5 millimeters in width and thus meeting the dimensional requirement of textile strips, woven into a fabric and then laminated on both sides with plastics. The plastics material is visible to the naked eye other than by mere change of color. Such a construction is considered to be of plastics for tariff classification purposes. The Speedshield measures 12 feet by 5 feet at its largest point. The essential character of the Speedshield is imparted by the plastic cover.

The applicable subheading for the Speedshield protective cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

You have also asked about country of origin marking requirements. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. You may mark the article itself or the retail package in which it will be sold, provided that the country of origin marking is conspicuous and permanent enough to reach the final consumer of the product.

You have also asked some general entry questions. A ruling letter normally addresses a specific set of facts. As it appears that you might be interested in more general information, you might find it helpful to refer to the publication “Importing into the United States,” available under “Communications to Trade” on the “Import” page of our website at www.cbp.gov.

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

Previous Ruling Next Ruling

See also: