The tariff classification of a cover for a window sample display from India.

NY L87296 September 21, 2005 CLA-2-39:RR:NC:SP:221 L87296 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Steve Halaburda BXC, Inc. 870 Springfield Road South Union, NJ 07083 RE: The tariff classification of a cover for a window sample display from India. Dear Mr. Halaburda: In your letter dated August 29, 2005, on behalf of Multilink Products, LLC, you requested a tariff classification ruling. A sample was provided with your letter. The cover will be used to protect a sample window display carried by a salesman for demonstration purposes. The display is not imported with the carrier. The cover is composed of cellular plastic sheeting backed with a plain knit textile fabric on one side for mere reinforcement. The cover measures approximately 32 inches in length and 23 inches in height. There is a hole at the middle top through which the handle of the window display can protrude to facilitate carrying. The applicable subheading for the window display cover 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division