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NY J80255




February 26, 2003

CLA-2-39:RR:NC:SP:221 J80255

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Guillermo B. Lizarraga
Guillermo Lizarraga Customs Broker
6960 Camino Maquiladora, Suite H
San Diego, CA 92154

RE: The tariff classification of banners, tent sides, tent panels and tent bags from Mexico.

Dear Mr. Lizarraga:

In your letter dated January 17, 2003, on behalf of Vinyl Recyclers, Inc., you requested a tariff classification ruling.

The sample swatch of material submitted with your request is made from a textile substrate heavily coated on both sides with polyvinyl chloride (PVC) plastic that is visible to the naked eye other than by mere change of color. Material of this construction is classified with plastics materials in chapter 39 for tariff classification purposes. The material will be imported in the form of banners, tent sides, tent panels, and tent bags. The banners have stitched or heat bonded seams, grommets, and rope. They are available in sizes from 2 feet by 6 feet to 4 feet by 12 feet. There is no printing on the banners at the time of importation. The tent sides and tent panels are used in the production of tents. These components have stitched hems and grommets. The tent bags will be used as storage/carry bags for the tents after they have been assembled. The bags are available in various sizes, both with and without webbing.

The applicable subheading for the banners, tent panels and tent sides will be 3926.90.9880, 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.

The applicable subheading for the tent bags made from sheeting of plastic will be 4202.92.9060, HTS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 17.8 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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