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NY D82125

September 28, 1998

CLA-2-39:RR:NC:SP:221 D82125


TARIFF NO.: 3926.90.9880

Mr. Charles Hardy
Competitive Edge Dynamics Ltd.
Flat A, 16/F
Kingswell Commercial Tower
171-173 Lockhart Road
Wanchai, Hong Kong

RE: The tariff classification of the "Shooting Mat" from Hong Kong.

Dear Mr. Hardy:

In your letter dated July 23, 1998, you requested a tariff classification ruling.

A sample of the Shooting Mat was provided with your letter. The mat consists of an ethylene vinyl acetate foamed pad encased within a top layer of polyester woven fabric and a bottom layer of polyvinyl chloride sheet. Rubber pads have been sewn into the top layer to provide extra stability. The essential character is imparted by the plastics. The mat is approximately 72 inches in length by 28 inches in width, and has textile cords attached to it so that it can be secured when it is rolled up. The mat is for use by hunters or police and military personnel who wish to shoot from a prone position.

You have suggested classification in heading 9404, which provides for mattresses and articles of bedding. The Shooting Mat, however, is not similar to a mattress or bedding.

The applicable subheading for the Shooting Mat will be 3926.90.9880, 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.


Robert B. Swierupski

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