CLA-2-39:RR:NC:TP:221 817397
Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc.
1245 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of a bale cover, landfill cover, pool cover and spa cover from Canada.
Dear Ms. Sugar:
In your letter dated December 13, 1995, on behalf of Covertech Fabricating Inc., you requested a tariff classification ruling.
A sample swatch and descriptive literature of each of the four types of covers was submitted with your request. The bale cover is composed of woven fabric made up of polyethylene textile strips. The fabric is visibly covered or coated on both sides with a plastics material. The bale cover has hems and grommets, and is used to cover hay stacks.
The landfill cover (COVERTECH C-440) is composed of a woven fabric made up of polyethylene textile strips. The landfill cover is reinforced with textile strapping around the perimeter and in both directions every twelve feet.
The pool cover is composed of a woven fabric made up of textile strips. The fabric is visibly covered or coated on both sides with a plastics material. The pool cover has a "VELCRO" type strip around the edge of the cover.
The spa cover consists of a plate of foamed plastics wrapped in multicellular film and then encased within a cover made up of polyvinyl chloride plastics backed with a woven scrim.
The applicable tariff provision for the bale cover will be 3926.90.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable tariff provision for the landfill cover will be 6306.12.0000, HTSUSA, which provides for tarpaulins...of synthetic fibers. The general rate of duty will be 9.8 percent ad valorem.
The applicable tariff provision for the pool cover will be 9506.99.5500, HTSUSA, which provides for swimming pools and wading pools and parts and accessories thereof. The general rate of duty will be 5.3 percent ad valorem.
The applicable tariff provision for the spa cover will be 3924.90.5500, HTSUSA, which provides for other household articles of plastics, other. The general rate of duty will be 3.4 percent ad valorem.
The bale cover may be eligible for duty free treatment under tariff provision 9817.00.5000, HTSUSA, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. If you wish to request a ruling on the applicability of this tariff provision, please submit literature showing exactly how and where the bale cover will be used, and to whom it will be sold.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division