United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 878174 - NY 878368 > NY 878191

Previous Ruling Next Ruling
NY 878191

October 06, 1992

CLA-2-39:S:N:N3D:221 878191


TARIFF NO.: 3926.90.9090; 4202.92.6000; 6307.90.9986

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of a pool float, a nylon cover, and a gardening tote from Mexico.

Dear Mr. Alsup:

In your letter dated September 3, 1992, on behalf of Fabrionics, Inc., you requested a classification ruling.

Three samples were submitted with your letter. The first is a pool flotation mat made of cellular polyvinyl chloride (PVC) plastics covered with a woven nylon fabric. The fabric is coated with plastics material which is not visible to the naked eye. The sample submitted with your letter measures approximately 72 inches by 27 inches by 1 1/2 inches. Other mats are available in different sizes and shapes. The PVC comprises at least 66 percent of the weight of the finished article, and is the element which provides its buoyancy.

The applicable subheading for the pool float will be 3926.90.9090, 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 second sample is a pool float cover. This consists of the shell for the pool floats described above, imported without the cushion. The shell is made of woven nylon fabric, coated with plastics material which is not visible to the naked eye. The cover is also available in different sizes.

The applicable subheading for the nylon cover will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles. The rate of duty will be 7 percent ad valorem.

Articles classifiable in subheadings 3926.90.9090 or 6307.90.9986, HTS, which are products of Mexico, are eligible for duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The third sample is a gardening "basket" made of cotton fabric. It is a tote bag with double handles. The tote is approximately 15 1/4 inches long, 9 1/2 inches high, with a gusset of 8 inches. The exterior contains 10 pockets to accommodate tools and other garden supplies.

You state that a product previously imported by your office, identified as a "tool tote," was classified in subheading 6307.90 and that you believe classification of the garden tote should be in the same provision. The "tool tote" was a distinctly different product, shaped like a sling rather than a tote bag.

The applicable subheading for the garden tote bag will be 4202.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks...; traveling bags...tool bags, sport bags..., other, with outer surface of plastic sheeting or of textile materials, other, of cotton. The rate of duty will be 7.2 percent ad valorem.

The garden tote bag falls within textile category designation 369. Based upon international textile trade agreements, products of Mexico are subject to a visa requirement.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: