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N088618 N0 Ruling Active

The tariff classification of wind tower tarpaulins from China

Issued January 5, 2010 by U.S. Customs and Border Protection.

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N0 N088618 (January 5, 2010)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The products are tarpaulins for wind turbine towers used for protection during transportation and storage. A sample swatch of the material used to manufacture the tarpaulins was included with your request. The material is made from textile fabric that is heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastics. This type of construction is classifiable as plastics for tariff purposes. The tarpaulins are circular and are available in three sizes. SI1003909 measures 2.392 meters in diameter and weighs 8 kilograms. SI1003910 measures 3.96 meters in diameter and weighs 14 kilograms. SI1003912 measures 4.5 meters in diameter and weighs 18 kilograms. The tarpaulins have hems and grommets. Each tarpaulin incorporates a ratcheting buckle and strap so that it can be secured onto the tower.

CBP rationale

The applicable subheading for the wind tower tarpaulins will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N088618 January 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Jing Cai Group MPASIA A/S Katrinegade 25, 2nd Floor DK-6000 Kolding Denmark RE: The tariff classification of wind tower tarpaulins from China Dear Mr. Cai: In your letter dated December 17, 2009, you requested a tariff classification ruling. The products are tarpaulins for wind turbine towers used for protection during transportation and storage. A sample swatch of the material used to manufacture the tarpaulins was included with your request. The material is made from textile fabric that is heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastics. This type of construction is classifiable as plastics for tariff purposes. The tarpaulins are circular and are available in three sizes. SI1003909 measures 2.392 meters in diameter and weighs 8 kilograms. SI1003910 measures 3.96 meters in diameter and weighs 14 kilograms. SI1003912 measures 4.5 meters in diameter and weighs 18 kilograms. The tarpaulins have hems and grommets. Each tarpaulin incorporates a ratcheting buckle and strap so that it can be secured onto the tower. The applicable subheading for the wind tower tarpaulins will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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