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NY D83793

October 28, 1998

CLA-2-95:RR:NC:2:224 D83793


TARIFF NO.: 9506.29.0040

Robert C. Hampton
C. Martin Taylor & Co., Inc.
P.O. Box 3067
2831 Talleyrand Ave., Suite 209
Jacksonville, FL 32206

RE: The tariff classification of pool floats from Taiwan.

Dear Mr. Hampton:

In your letter dated October 15, 1998, you requested a tariff classification ruling, on behalf of Macho Products, Inc., your client.

You are requesting the tariff classification on a product which is identified as a pool float. You have submitted three samples, each representing a different stage in the manufacturing process of the product. The sample marked as number 1 is a PVC foam board which measures thirteen inches in length and six inches in width. The sample marked as number 2 is a PVC foam board (the same measurements as number 1) which is coated with a plastic cover. The sample marked as number 3 is the finished item: in addition to the coating of number 2, it has on one end risers which are used by young children for gripping, and fancy printing. It is the opinion of this office that the number 1 stage of the product is sufficient to qualify the product as a pool float, since the manufacturing process is advanced enough to insure that the product's use as a pool float is a certainty.

The applicable subheading for the pool floats will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other...Other." The rate of duty will be .9 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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