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NY M87477




October 24, 2006

CLA-2-39:RR:NC:SP:221 M87477

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Kristine Ratajczek
Kolpin Outdoors
205 N. Depot St.
Fox Lake, Wisconsin 53933

RE: The tariff classification of a hunting blind cover from China

Dear Ms. Ratajczek:

In your letter dated October 5, 2006, you requested a tariff classification ruling.

The sample provided with your letter is identified as the Water Moccasin™ duck blind cover, style SAM108. The product slips over the bottom of a hunting blind to keep water from entering the blind. The cover is constructed largely of a textile fabric that is coated on both sides with a layer of polyvinyl chloride (PVC) that is visible to the naked eye other than by mere change of color. For tariff purposes, this combination is considered to be of plastics. This PVC coated fabric imparts the essential character to the blind cover. A ten-inch high perimeter of printed textile fabric is stitched around the cover to provide camouflage. A band of elastic textile material, in conjunction with the attached hooks, serves to secure the cover to a hunting blind.

As you requested, the sample will be returned. However, please note that the sample was damaged during examination of the fabric construction.

The applicable subheading for the hunting blind cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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