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NY H87797

February 28, 2002

CLA-2-63:RR:NC:TA:351 H87797


TARIFF NO.: 6307.90.9889; 9404.90.2000

Ms. Martha A. Taylor
John S. James Co.
3286 North Park Boulevard
Building A, Suite C
Alcoa, TN 37701-3255

RE: The tariff classification of a Spray Deck, and a Cover Seat for a Kayak from China.

Dear Ms. Taylor:

In your letter dated February 12, 2002, on behalf of Brayant Sales Co., you requested a tariff classification ruling.

The samples submitted are a Spray Deck and a Cover Seat for a Kayak. The Spray Deck is made of neoprene rubber laminated on both the inner and outer surface with knit nylon fabric. It is designed to seal the cockpit of a kayak to prevent water from coming in.

The Cover Seat is a padded seat cushion constructed of nylon woven fabric panels. The panels are sewn together to create the article. It features an opening on the back. Inserted in the opening is a removable foam padding. Attached onto the back is a web fabric strap with an adjustable plastic buckle.

The applicable subheading for the Spray Deck will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up article . . . Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Cover Seat will be 9404.90.2000, 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 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.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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