802315 80 Ruling Active

The tariff classification of tarpaulin material and finished tarpaulins from China.

Issued October 21, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590, 3921.90.1950

Headings: 3926, 3921

Product description

The blue colored swatch is composed of a fabric of closely woven strips, approximately 8 x 8 count, coated on both sides with plastics material which is visible to the naked eye. The cream colored sample is composed of a diamond shape open mesh textile fiber scrim, believed to be of man-made fibers, covered on both sides with plastics material which is visible to the naked eye. The finished tarpaulins will be hemmed on four sides, and in some cases will have reinforcing piping inside the hems.

CBP rationale

The applicable subheading for the blue colored and cream colored tarpaulin material, as represented by the submitted swatches, 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. The applicable subheading for tarpaulins made from these two types of materials will be 3926.90.9590, HTS, which provides for other articles of plastics, other.

Full text

NY 802315 October 21, 1994 CLA-2-39:S:N:N6:221 802315 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 3926.90.9590 Mr. Jimmy Chen Greentex Company 5-20 17 Street Fair Lawn, NJ 07410 RE: The tariff classification of tarpaulin material and finished tarpaulins from China. Dear Mr. Chen: In your letter dated September 16, 1994, you requested a tariff classification ruling. The merchandise includes tarpaulin material in widths of 6, 8 and 12 feet and lengths of 50, 100 and 200 yards, and finished tarpaulins made from this material. Two sample swatches were submitted with your request. The blue colored swatch is composed of a fabric of closely woven strips, approximately 8 x 8 count, coated on both sides with plastics material which is visible to the naked eye. The cream colored sample is composed of a diamond shape open mesh textile fiber scrim, believed to be of man-made fibers, covered on both sides with plastics material which is visible to the naked eye. The finished tarpaulins will be hemmed on four sides, and in some cases will have reinforcing piping inside the hems. The applicable subheading for the blue colored and cream colored tarpaulin material, as represented by the submitted swatches, 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...combined with a single type of textile fiber (man-made), weighing not more than 1.492 kg/m2, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for tarpaulins made from these two types of materials will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. There are no quota or visa requirments on imports of either the tarpaulin material or the finsihed tarpaulins. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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