The tariff classification of a curtain wall from Mexico

N102617 May 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Tamara Featherly Global Finishing Solutions, LLC 12731 Norway Road, P.O. Box 250 Osseo, WI 54758 RE: The tariff classification of a curtain wall from Mexico Dear Ms. Featherly: In your letter dated April 20, 2010, you requested a tariff classification ruling. The curtain wall is used as a divider in collision repair facilities to create a protective barrier against dust, particles and other contaminants in work areas used for grinding, sanding, painting and other processes. It consists of a clear middle section bonded to an opaque top section and opaque bottom section. Sample swatches of both the clear and opaque materials were provided with your letter. The clear middle is composed of heavy duty non-reinforced polyvinyl chloride (PVC) plastic sheeting. The opaque material is composed of woven polyester textile fabric that is heavily and visibly coated on both sides with PVC plastic laminate. Textile fabrics that are visibly coated on both sides with plastics are classifiable as plastics for tariff purposes. The curtain walls have double and triple folded hems for strength and durability and incorporate brass grommets at one foot intervals along the top so they can hang onto metal rods. All the edges are finished. The curtain walls may be imported with mounting hardware such as end mounts, splices, steel track pieces and nylon roller hooks. The applicable subheading for the curtain wall, along with the mounting hardware when included, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general 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