The tariff classification of a tarp from China.

N307530 November 26, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Ms. Griselda E. Valenzuela RL Jones 17778 Zinetta Road Calexico, CA 92231 RE: The tariff classification of a tarp from China. Dear Ms. Valenzuela: In your letter dated November 12, 2019, you requested a tariff classification ruling on behalf of your client, Megaplast. A swatch of the tarp/cover material was provided and will be returned separately. The product under consideration is described in your submission as a truck tarp, also known as a truck cover. This tarp is not used to cover a truck, but rather is used to protect commercial cargo being hauled on a trailer. This tarp has part number “610-11-3-24.50X28.50X8-E249.” It is made out of a woven man-made polyester fabric coated and laminated with polyvinyl chloride (PVC) on both sides, and is reinforced with webbing for better handling and extra strength. The body of the tarp measures 24 feet 6 inches wide by 28 feet 6 inches long, with reinforced sides designed to surround the cargo. The tarp also has 113 stainless steel D-rings along the sides for strapping and securing purposes. Per your submission, it is considered heavy-duty and water-proof. This product could potentially be deemed an accessory to the trailers and semi-trailers of heading 8716, but this heading does not contain a provision for accessories, so classification within chapter 87 would not be applicable. As this tarp, part number “610-11-3-24.50X28.50X8-E249,” would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division