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NY 882824

MARCH 09 1993

CLA-2-63:S:N:N6:345 882824


TARIFF NO.: 6307.90.9986; 9401.90.3500

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

RE: The tariff classification of a "Pool Float Cover/Carrying Case" and a "Bean Bag Cover" from Mexico.

Dear Mr. Alsup:

In your letter dated February 3, 1993, on behalf of Fabrionics, Inc., Camargo, Illinois, you requested a tariff classification ruling.

The "Pool Float Cover/Carrying Case" is for transporting or storing a pool float mat. It is made of 100 percent nylon woven fabric. In the folded position it has a zipper sewn across the top with two straps. The sides are open, forming a sling-type bag.

The "Bean Bag Seat Cover" is constructed of 100 percent polystyrene material. Depicted on one side are wrestling characters and the printed words "World Wrestling Federation".

You believed that the "Pool Float Cover/Carrying Case" should be classifiable under 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks...and similar containers: traveling bags, toiletry bags...,of textile materials...Other. The item is a "mat like" sling designed to contain a pool float mat. It is not a "carry case" that is the same class or kind with those of heading 4202, HTS.

The applicable subheading for the "Pool Float Cover/Carrying Case" will be 6307.90.9986, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Bean Bag Seat Cover" will be 9401.90.3500, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics. The rate of duty will be 2.4 percent ad valorem.

Articles classifiable under subheadings 6307.90.9986 and 9401.90.3500, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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