The tariff classification of silage covers from Germany

N158618 May 3, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.10.0000; 9817.00.5000 Ms. Jolene Lim Schenker of Canada Ltd. 6555 Northwest Drive Mississauga, Ontario, Canada L4V 1K2 RE: The tariff classification of silage covers from Germany Dear Ms. Lim: In your letter dated April 5, 2011, on behalf of Canadian Hay & Silage Ltd., you requested a tariff classification ruling. The silage covers, also described as silage tarps, are composed of tri-extruded low density polyethylene sheeting. Some consist of three layers of black film. Others have an inner layer of black film with two outer layers of white film. The white film reflects heat while the black film provides opacity. All of the covers are in the form of a rectangular sheet that is folded and rolled up, but not seamed, hemmed or in any way further worked. They are available in widths from 32 feet to 60 feet and in lengths from 100 feet to 1000 feet. The applicable subheading for the silage covers will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. In the alternative, the silage covers may be eligible for duty free entry under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes, upon compliance with the actual use requirements of sections 10.131 through 10.139, Customs Regulations. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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