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NY 802307

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October 4, 1994

CLA-2-39:S:N:N6:221 802307

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. Paul Hsieh
LifeGear, Inc.
P.O. Box 693
300 Round Hill Drive
Rockaway Township, NJ 07866

RE: The tariff classification of a gazebo/dining canopy from China.

Dear Mr. Hsieh:

In your letter dated September 16, 1994, you requested a tariff classification ruling.

The product you identify as a gazebo, item 52702, is generally referred to as a dining canopy. It is a structure consisting of a roof supported by a zinc plated steel frame, without side walls. The canopy functions to protect from rain and to provide shade. The roof is made from a fabric of woven polyethylene strips, which has been covered on both sides with a visible plastics material. This construction is considered to be plastics for tariff purposes.

The applicable subheading for the gazebo/dining canopy, item 52702, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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