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NY E86645

September 24, 1999

CLA-2-94:RR:NC:TA:349 E86645


TARIFF NO.: 9404.90.2000

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

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

Dear Ms. Bauman:

In your letter dated August 31, 1999 you requested a classification ruling on behalf of Ohio Bag Corporation.

The instant sample, identified as style H-3333, is a beach mat. The outer shell of the mat is made from a vinyl coated man-made fiber fabric. It is filled with a solid piece of foam. The mat includes a rectangular piece of 100 percent cotton fabric. The knit fabric has terry loops on the face side and is heavily brushed on the back. This piece of fabric, which you refer to as a towel, is attached to one side of the mat by 8 metal snaps. In another version of the mat, this “towel” will be permanently attached. This rectangular piece of fabric is not considered a towel for tariff purposes. A small pillow is permanently affixed to one end of the mat. By folding the mat and using side zippers and carrying straps, the mat may be converted into a tote bag. The mat measures approximately 24 x 50 inches. As requested the sample is being returned.

The applicable subheading for the mat will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category and items therein are not subject the requirements of visa or quota.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.


Robert B. Swierupski

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