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September 14, 1999

CLA-2-63:RR:NC:TA:352 E86489


TARIFF NO.: 6307.90.9989

Mr. Steven Howard
SRH Products
445 East 80th Street, Apt. 2G
New York, NY 10021

RE: The tariff classification of beach mat from China.

Dear Mr. Howard:

In your letter dated August 18,1999 you requested a tariff classification ruling. The sample is being returned to you as requested

The submitted sample, designated as the “Beach Sac”, is a beach mat consisting of plastic sheeting and woven terry toweling. The terry toweling has plastic/metal snaps attached at one foot intervals along its perimeter that snap onto the plastic backing. Measuring approximately 68 inches by 48 inches, this product features two pockets sewn onto the terry toweling for storage and a sewn on pocket at the top central portion of the toweling for insertion of a pillow. The beach mat has nylon carrying straps and Velcro-like hook and loop fasteners which are used to hold the mat in a folded configuration for storage or transport. This product is designed to be a beach mat with the plastic sheeting side of the mat providing a waterproof surface which will be placed on the sand and the woven pile fabric side providing comfort to the user. The terry toweling can be removed from the mat for laundering.

The applicable subheading for the beach mat will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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