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NY 809424

May 9, 1995

CLA-2-39:S:N:N6:221 809424


TARIFF NO.: 3926.90.9890

Mr. Thaddeus Gapinski
Port Brokers Inc.
152-60 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a polyvinyl chloride plastic beach mat from Taiwan.

Dear Mr. Gapinski:

In your letter dated April 12, 1995, on behalf of Concept 3 Ltd., Hong Kong, you requested a tariff classification ruling.

The sample submitted with your letter is a beach mat measuring approximately 70 1/2 inches by 19 1/2 inches by 5/16 inch. It consists of a rectangular sheet of foamed polyvinyl chloride plastic with two webbed straps riveted to one side. The straps secure the mat in a rolled up position for ease of transporting.

The applicable subheading for the beach mat 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.

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
New York Seaport

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