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NY B87693




July 29, 1997

CLA-2-39:RR:NC:TA:350 B87693

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

Ms. Jane M. Galik
A. W. Fenton Company Inc.
980 Beaver Grade Road, Suite 104
Corapolis, PA 15108

RE: The tariff classification of tarp type polyurethane fabric for outdoor play equipment, from Taiwan.

Dear Ms. Galik:

In your letter dated July 7, 1997, on behalf of Hedstrom Corporation, Bedford, PA, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a woven fabric (12 x 12) composed of polyurethane plastic textile strips (measuring < 5 mm in width) that has been visibly coated/laminated on both sides with a yellow pigmented polyurethane plastics material which is visible to the naked eye. While the actual percentage of the plastic coating was not provided, the tariff classification of such material is not predicated upon such determination. Your letter states that the material weighs 140 grams per square meter and will be imported as roll goods measuring 72" - 96" in width having 100 meter lengths. This material, which will be used for outdoor play equipment, will be imported in any of the following colors: solid navy, cranberry, a beige background with a two color print and beige background with a three color print. In the case of the print or graphics, such will be applied to one side of the fabric as a 0.08 mm graphic sheet. This additional film will not affect the classification of the product.

The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, weighing not more than 1.492 kg/m2. The rate of duty will be 5.3 percent ad valorem.

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 George Barth at 212-466-5884.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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