The tariff classification of a tarpaulin type material, for use in roof repairs, from China.

NY K86580 June 30, 2004 CLA-2-39:RR:NC:TA:350 K86580 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Michael T. Ridenour Reltex Relief Supplies, Inc. 3904 Darlington Avenue, N.W. Canton, OH 44708 RE: The tariff classification of a tarpaulin type material, for use in roof repairs, from China. Dear Mr. Ridenour: In your letter dated May 24, 2004, you requested a tariff classification ruling. The instant sample, as described in your correspondence, consists of a woven fabric composed of high density (HDPE) polyethylene plastic strips measuring less than 5 mm in apparent width which are considered textile for tariff purposes. This fabric has been visibly coated on both sides with a low density (LDPE) polyethylene plastics material (compact) which is milky white in color. An ancillary layer of woven polyethylene plastic containing carbon black fibers (about 1%) is laminated along the border of the material to provide reinforcement. This layer measures 7.5 cm in width. You state that the overall carbon black content of the entire material is about 0.6%. This material will be imported in sheets measuring about 6 square meters or rolls measuring 60 meters in length, and weighs 200 g/m² +/- 5%, plus 10% for the reinforcement bands. You indicate that this material will ultimately be imported with a set of roofing nails, hammer, tool apron, goggles, a cutter, straps and glovers and will be put up for retail sale as a temporary roof repair kit. The applicable subheading for the material, whether imported separately or part of a kit, 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.  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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division