The tariff classification of the “All Purpose Tarp” from China.

NY H83553 August 14, 2001 CLA-2-39:RR:NC:SP:221 H83553 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Patti Cordo I.S. Express International Inc. 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of the “All Purpose Tarp” from China. Dear Ms. Cordo: In your letter dated July 18, 2001, on behalf of Power Aisle, you requested a tariff classification ruling. A sample tarpaulin was submitted with your ruling request. The sample consists of a woven textile fabric that is coated on both sides with a blue plastics material that is visible to the naked eye other than merely by change of color. The fabric itself is composed of strips, each measuring under 5 millimeters in width. Coated material of this construction is considered to be of plastics for tariff classification purposes. The tarpaulin has hems and grommets. As you requested, your sample is being returned. The applicable subheading for the tarpaulin 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division