CLA-2-39:S:N:N6:221 808176

Mr. Steve Agnew
Border Brokerage Company
P.O. Box 3549
Blaine, Washington 98231

RE: The tariff classification of the "Deluxe Solar Blanket" (Item #53-006) and the "Emergency Solar Blanket" (Item #53- 005) from Taiwan and Korea.

Dear Mr. Agnew:

In your letter dated March 9, 1995, on behalf of Outbound Products, you requested a tariff classification ruling.

The Deluxe Solar Blanket is designed to provide emergency protection from the elements. This blanket measures 50 by 80 inches, is hemmed on all four sides, and has a grommet in each corner. The blanket is composed of a glass fiber yarn with a layer of metallized polyester film on one side and a layer of blue polyethylene film on the other side.

The Emergency Solar Blanket is also designed to provide emergency protection from the elements. This blanket measures 50 by 80 inches. Unlike the Deluxe Solar Blanket above, the Emergency Solar Blanket is not advanced beyond sheet form, and has neither hems nor grommets. The Emergency Solar Blanket is composed of a metallized polyester film.

The applicable subheading for the Deluxe Solar Blanket will be 3926.90.9890, 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 Emergency Solar Blanket will be 3921.90.4090, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible, other. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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
New York Seaport