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NY N004081




December 14, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Kevin Smith
Smartrend Canada Ltd
141-99 Scurfield Blvd.
Winnipeg, Manitoba, Canada R3Y 1Y1

RE: The tariff classification of carports/multipurpose shelters from China.

Dear Mr. Smith:

In your undated letter, received in this office on December 6, 2006, on behalf of Cover-All Building Systems, you requested a tariff classification ruling.

The carport is designed to provide shelter for cars, boats or large equipment. It consists of a frame of metal poles, a tarp and bungee cords. The tarps are attached to the frame using bungee cords along the top, sides and back. The tarp provides the essential character of the carport.

A sample swatch of the tarp material was included with your letter. The tarp is made from clear polyethylene strips woven to form a fabric and then laminated on both sides with plastics material that is visible to the naked eye other than by mere change of color. The strips measure not over 5 millimeters in width, and thus meet the dimensional requirements to be considered textile strip. The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color. Thus the tarp material is classified with plastics of chapter 39.

You suggest classification as a prefabricated building in heading 9406 and refer to an advance ruling issued by Canada Border Services classifying multi-purpose shelters/carports as prefabricated buildings. Treasury Decision (T.D.) 89-80, "Guidance For Interpretation of Harmonized System" (54 FR 35127), states that Customs is not bound to abide by another country's rulings and that they are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries.

The types of structures described in the Explanatory Notes to heading 9406, HTSUS, are permanent, substantial, and long lasting. The features inherent to this car shelter neither comply with the requisite characteristics of permanency as intended by the tariff for prefabricated buildings, nor fit within the common or commercial meaning of the term “building.”

The applicable subheading for the carport 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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