The tariff classification of tarpaulin type material for use in the manufacture of truck covers, from Japan.

NY G85006 December 14, 2000 CLA-2-39:RR:NC:TA:350 G85006 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Hiro Takashima USA Inc. 12062 Valley View Street, Suite #224 Garden Grove, CA 92845 RE: The tariff classification of tarpaulin type material for use in the manufacture of truck covers, from Japan. Dear Mr. Hiro: In your letter dated November 29, 2000, you requested a classification ruling. The instant sample, as described in your correspondence, consists of a woven fabric composed of polypropylene multi-filament man-made fiber yarns that has been completely covered on both sides with a compact polypropylene plastics material. This material, which is green in color, weights 245 grams per square meter and measures 0.49 mm in thickness. We note per a recent telephone conversation with your office that this material will be imported as roll goods without hems, grommets or finished edges. The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. Effective January 1, 2001, this rate will remain the same. There are currently no textile restraints for this merchandise. 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 George Barth at 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division