NY 887842
July 23,1993
CLA-2-39:S:N:N6:343 887842
Mr. John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a vinyl dropcloth from China.
Dear Mr. Slagle:
In your letter dated June 18, 1993, on behalf of Binney &
Smith Inc., you requested a tariff classification ruling.
You have submitted a sample of a vinyl dropcloth. It is a
rectangular sheet of vinyl with a yellow cotton capping sewn
around the edges. It is approximately 49 inches long and 46 1/2
inches wide. It is to be used primarily to protect rugs and
furniture from crayon marks while children are coloring. Your
sample is being returned as you requested.
The applicable subheading for the vinyl dropcloth will be
3924.90.1050, Harmonized Tariff Schedule of the United States
(HTS), which provides for
tableware, kitchenware, other household articles and toilet
articles, of plastics, curtains, drapes, including panels and
valences, napkins, table covers...and like furnishings. The rate
of duty will be 3.36 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