The tariff classification of "awning add ons" from Canada.

NY 854711 August 21, 1990 CLA-2-39:S:N:N3G:221 854711 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Gary E. Crawford A.N. Deringer, Inc. HC 76 P.O. Box 625 Jackman, Maine 04945-0559 RE: The tariff classification of "awning add ons" from Canada. Dear Mr. Crawford: In your letter received in this office on July 25, 1990, on behalf of Unicanvass Reg, Canada, you requested a tariff classification ruling. The awning add ons are composed of a woven textile fabric covered on both sides with a visible plastics material. The add ons will be used in conjunction with separately imported awnings to extend the living space of a camper trailer. Based upon the pictures you have submitted, it appears that the add ons are cut to shape at the time of importation. The applicable subheading for the awning add ons will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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