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NY 860218


February 25, 1991

CLA-2-39:S:N:N3G:221 860218

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.32.0020; 3926.90.9050

Ms. Jane Laflin
Alberta Ag-Industries Ltd.
Box 1560
Westlock, Alberta T0G 2L0 Canada

RE: The tariff classification of the "Polywarehouse System" from Canada.

Dear Ms. Laflin:

In your letter dated January 29, 1991, you requested a tariff classification ruling.

The Polywarehouse System is a temporary storage system which consists of a polyethylene cover and a frame of steel tubes. The polyethylene cover is in the form of lay-flat tubing made from heavy gauge co-extruded film. The tubes are designed to be fitted over the frame and provide storage space. The frame is reusable; the covers are not.

Some shipments will contain both the tubes and frames. At other times the covers and frames will be imported separately.

The applicable subheading for the tubular covers, when imported alone, will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses...of plastics, other, polyethylene. The rate of duty will be 3.1 percent ad valorem. Please note that any tubes in excess of the number of frames imported on the same shipment will be treated as if imported alone and also classified in subheading 3917.32.0020, HTS.

The applicable subheading for the tubular covers and frames, when imported together as an unassembled storage structure, will be subheading 3926.90.9050, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3917.32.0020, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad
valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United-States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

There is not enough information to classify the steel frame when imported separately. To classify the frame we need to know the following information:

The chemical composition or grade of steel.

The method of manufacture and whether the tubes are welded or seamless. Please indicate whether or not the tubes are cold- drawn or cold-rolled.

The shape or cross section of the tubes (ie., circular, rectangular, etc.).

The dimensions of the tubes, such as the outside diameter and wall thickness.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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