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M84356 M8 Ruling Active

The tariff classification of a plastics coated tarpaulin type material, for use as a protective covering from China.

Issued July 11, 2006 by U.S. Customs and Border Protection.

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M8 M84356 (July 11, 2006)

Tariff classification

HTS codes: 3921.90.1950

Headings: 3921

Product description

Your sample is being returned as requested. The instant sample, as described in your letter, consists of a loosely woven fabric composed of polypropylene strips, which measure less than 5 mm in apparent width, and, as such are considered to be textile man-made fibers for tariff purposes. This material has been heavily and visibly coated on both sides with a clear plastics material. Due to the nature of the loosely woven construction, which appears o buckle or pucker at the interstices of the textile strips, the coating is visible to the naked eye.

CBP rationale

The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.

Full text

NY M84356 July 11, 2006 CLA-2-39:RR:NC:TA:350 M84356 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Kathy A. Quintano Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a plastics coated tarpaulin type material, for use as a protective covering from China. Dear Ms. Quintano: In your letter dated June 16, 2006, you requested a tariff classification ruling. Your sample is being returned as requested. The instant sample, as described in your letter, consists of a loosely woven fabric composed of polypropylene strips, which measure less than 5 mm in apparent width, and, as such are considered to be textile man-made fibers for tariff purposes. This material has been heavily and visibly coated on both sides with a clear plastics material. Due to the nature of the loosely woven construction, which appears o buckle or pucker at the interstices of the textile strips, the coating is visible to the naked eye. The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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