The tariff classification of a mesh truck or pool cover from China

NY L88792 November 14, 2005 CLA-2-63:RR:NC:N3:351 L88792 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Heidar Nuristani Central Purchasing, LLC. Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a mesh truck or pool cover from China Dear Ms. Nuristani: In your letter dated October 31, 2005, you requested a tariff classification ruling. The submitted sample is a 12” x 12” version of Item number 93624, which you describe as a 20’ x 12’ mesh tarpaulin. You state that the item is made of high density 10 x 10 polyethylene mesh weave with 3”- wide hems that are double stitched. It features metal grommets spaced approximately two feet apart along the edge. You also state that the weight is 6 oz. per square yard. Although this item can be used as a sunshade, it has multiple uses and can be used as more than just a sunshade, such as covering truck beds, providing shade, and covering swimming pools during the winter months. Although you refer to it as a tarpaulin, it does not meet the tariff definition of tarpaulins, which requires that a tarpaulin to be waterproof. The applicable subheading for the truck or pool cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division