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NY 892848





December 12, 1993

CLA-2-39:S:N:N6:221 892848

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. Paul Hsieh
LifeGear, Inc.
300 Round Hill Drive
Rockaway Township, NJ 07866

RE: The tariff classification of dining canopies from China.

Dear Mr. Hsieh:

In your letter dated November 22, 1993, you requested a tariff classification ruling.

You submitted sample swatches of the material from which the canopies are made. The base fabric is woven from strips of polyethylene measuring not over 5 mm in width. The woven strip fabric is coated on both sides with a layer of visible plastics material. An additional layer of plastic film, printed with a pattern or decoration, is then laminated to one side of the coated fabric. Item 52700 is made with a layer of plastic film with blue and white stripes printed on one side. Item 52701 is made with a layer of plastic film with green and white stripes printed on one side. Articles made from material of this construction are considered to be made of plastics. The canopies include a zinc plated steel frame, nylon joints, ground stakes, and a storage bag.

The applicable subheading for the dining canopies 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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