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N112417 N1 Ruling Active

The tariff classification of tarpaulins from Vietnam

Issued July 8, 2010 by U.S. Customs and Border Protection.

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N1 N112417 (July 8, 2010)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The strips measure less than 5 mm in width and thus meet the dimensional requirements of textile strips contained in Section XI Legal Note 1 (g) of the Harmonized Tariff Schedule of the United States (HTSUS). The strips are woven to form a fabric which is laminated on one side with blue colored polyethylene and on the other side with silver colored polyethylene. Both coatings are visible to the naked eye other than by mere change in color. This type of construction is classifiable as plastics of chapter 39. The tarpaulins have hems that are reinforced with polypropylene textile rope and have grommets at 2 foot intervals around the perimeter. They will range from 6 to 16 feet in width and from 8 to 30 feet in length.

CBP rationale

The applicable subheading for the tarpaulins, style 4576694, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N112417 July 8, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Erick Kim Theresa Lee CHB dba TRK 11099 S. La Cienega Blvd., Suite 202 Los Angeles, CA 90045 RE: The tariff classification of tarpaulins from Vietnam Dear Mr. Kim: In your letter dated June 23, 2010, on behalf of Dream Int’l USA Inc., California, you requested a tariff classification ruling. The sample submitted with your request, identified as Dream-TARP01 style 4576694, is a tarpaulin made of high density polyethylene strip fabric laminated on both sides with low density polyethylene coating. The strips measure less than 5 mm in width and thus meet the dimensional requirements of textile strips contained in Section XI Legal Note 1 (g) of the Harmonized Tariff Schedule of the United States (HTSUS). The strips are woven to form a fabric which is laminated on one side with blue colored polyethylene and on the other side with silver colored polyethylene. Both coatings are visible to the naked eye other than by mere change in color. This type of construction is classifiable as plastics of chapter 39. The tarpaulins have hems that are reinforced with polypropylene textile rope and have grommets at 2 foot intervals around the perimeter. They will range from 6 to 16 feet in width and from 8 to 30 feet in length. The applicable subheading for the tarpaulins, style 4576694, 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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