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NY A85872

August 6, 1996

CLA-2-39:RR:NC:TP:221 A85872


TARIFF NO.: 3926.90.9890

Mr. Gary S Lewin
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a flotation mat from China.

Dear Mr. Lewin:

In your letter dated July 17, 1996, on behalf of Vantage Sales, Inc., you requested a tariff classification ruling.

A sample flotation mat was submitted with your letter. The mat consists of an inner core of foamed polyethylene plastics sheeting and an outer shell of woven nylon fabric. The mat is designed for use in swimming and sunbathing, and may also be used for exercise. The mat is not inflatable, but achieves its buoyancy through the foamed plastics core. The mat is not subject to quota.

The applicable subheading for the flotation 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 Part 177 of the Customs Regulations (19 C.F.R. 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.


Roger J. Silvestri

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