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NY 805471



Janaury 11, 1995

CLA-2-39:S:N:N6:221 805471

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890; 6306.22.9030

Mr. Skip Espeseth
Norman G. Jensen, Inc.
Box 10, 223 Railway Avenue
Portal, ND 58772

RE: The tariff classification of temporary shelters from Canada.

Dear Mr. Espeseth:

In your letter dated December 20, 1994, on behalf of Zembik Open Air Protection Inc., Canada, you requested a tariff classification ruling.

You have submitted descriptive literature illustrating various portable, temporary shelters. Each shelter consists of a lightweight cover fastened onto a collapsible frame made of aluminum ribs attached to a plastic pivot. The pivoting frame allows the shelter to open easily at either end, and to remain partially open. Sizes vary from a ten foot dome to a 10 foot by 20 foot rectangular unit. The shelters may be used as storage buildings, greenhouses, or garages, or may be partially opened and used as gazebos or sun shelters.

You have identified and submitted sample swatches of six materials from which the covers for the shelters will be made. Material 1 (translucent) consists of translucent strips of polyolefin material, the strips measuring not over 5 mm in width, woven into a fabric and then coated with clear plastics which is not considered to be visible to the naked eye. Material 2 (silver/black) consists of strips, measuring not over 5 mm in width, woven and then coated with visible silver plastics on one side and visible black plastics on the other side. Material 3 (ambulance) consists of strips measuring not over 5 mm in width, woven and then coated with white plastics which is not considered to be visible to the naked eye. Material 4 (gazebo) consists of vinyl coated polyester fiber yarns, woven into a fabric. Material 5 (black) consists of a fabric of 50 percent polyester and 50 percent cotton, coated on both sides with visible black plastics. Material 6 (dark green) consists of woven nylon fabric coated on both sides with visible green polyvinyl chloride.

The applicable tariff provision for the shelters made from materials 2 (silver/black), 5 (black), and 6 (dark green), will be 3926.90.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable tariff provision for the shelters made from materials 1 (translucent), 3 (ambulance), and 4 (gazebo), will be 6306.22.9030, HTSUSA, which provides for tents of synthetic fibers, other, other. The general rate of duty will be 9.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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