864543 86 Ruling Active

The tariff classification of a dining canopy from Taiwan.

Issued June 27, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9050

Headings: 3926

Product description

The dining canopy consists of a woven polyethylene tarpaulin coated on both sides with a visible plastics material. The polyethylene strips of which the fabric is composed are each under 5 millimeters in width. The tarpaulin has grommets in each of the four corners. The dining canopy will be imported with stakes, ropes and metal poles.

CBP rationale

The applicable subheading for the dining canopy will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 864543 June 27, 1991 CLA-2-39:S:N:N3G:221 864543 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Patrick Lee Daher America, Inc. 20 Adrian Court Burlingame, CA 94010 RE: The tariff classification of a dining canopy from Taiwan. Dear Mr. Lee: In your letter dated June 24, 1991, on behalf of White Fir Company, you requested a tariff classification ruling. The dining canopy consists of a woven polyethylene tarpaulin coated on both sides with a visible plastics material. The polyethylene strips of which the fabric is composed are each under 5 millimeters in width. The tarpaulin has grommets in each of the four corners. The dining canopy will be imported with stakes, ropes and metal poles. The applicable subheading for the dining canopy will be 3926.90.9050, 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 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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