The tariff classification of the "UltraLight Personal Shelter" from Mexico.

NY D87716 March 1, 1999 CLA-2-39:RR:NC:SP:221 D87716 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Dalia Molina Gonzalo Carrasco Customs Broker 1221 S. Highway 336 (10th) Hidalgo, TX 78557 RE: The tariff classification of the “UltraLight Personal Shelter” from Mexico. Dear Ms. Molina: In your letter dated February 2, 1999, on behalf of Techstyles, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The UltraLight Personal Shelter is designed to provide shelter for one person in emergency conditions. It measures approximately 96 inches by 36 inches and is roughly in the shape of a sleeping bag which covers the entire body, including the head. The bag is made from a material consisting of nonwoven fabric laminated to metallized plastic sheeting. The nonwoven fabric interior provides a comfortable surface against the skin. The metallized plastic sheeting exterior provides water and wind resistance, and thermal reflective and retention properties. The essential character is imparted by the metallized plastic sheeting. The bag has a full length zipper closure. A square window of mesh fabric has been sewn into the area near the face to allow breathing. This window is protected by a flap made of the same laminated material as the bag, which secures over the window by means of “Velcro” type tape. A mesh fabric insert which secures closed by means of “Velcro” type tape has been sewn into an area near the feet to permit venting of warm air and to reduce buildup of condensation. The shelter provides temporary emergency protection against cold, wind, rain and snow. You indicate that the material used will be made in the United States and Canada, and you state that the article is marked “Assembled in Mexico.” You have included marketing literature marked, “Designed in Canada, Made in USA, Assembled in Mexico.” You have not  provided enough information for us to determine if the marking as “Assembled in Mexico” is correct. In any case, it is not acceptable to label a product “Made in USA” when it has been assembled in Mexico. If you wish to obtain a country of origin marking ruling, please identify the country of origin of each component, describe the form in which each component will be exported to Mexico, and specifically describe the processing performed on each component in Mexico. The applicable subheading for the Ultralight Personal Shelter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division