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NY F81159




December 28, 1999

CLA-2-63:RR:NC:TA:352 F81159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Michael Lohan
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

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

Dear Mr. Lohan:

In your letter dated December 17, 1999 you requested a tariff classification ruling.

The submitted sample is a beach mat measuring 58” X 48”. It is constructed with an outer layer of 100% filament nylon woven fabric. This layer is designed to form the bottom of the mat and is constructed of a strong rugged fabric. The face of the mat is constructed of 100% staple acrylic woven fabric. A small quantity of polyester fiber has been placed between the two layers and the product has been quilted. The quantity of polyester Fiberfil is so small that the mat can not be considered to be a cushion. This product features a woven fabric capping sewn along all of the outside edges and is designed to be folded into 12” X 10” package that is characterized by two fabric carrying handles.

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 in both 1999 and 2000.

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.

Sincerely,

Robert B. Swierupski
Director,

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