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NY I82872

July 8, 2002

CLA-2-46:RR:NC:2:230 I82872


TARIFF NO.: 4602.10.8000; 3926.90.9880; 4202.92.4500

Mr. Ted Conlon
Four Star International
229East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a seagrass beach mat and a molded plastic box in a plastic bag from China

Dear Mr. Conlon:

In your letter dated May 29, 2002 you requested a tariff classification ruling.

The ruling was requested on your item # 43000029H, described as a set containing a beach mat and a waterproof box in a beach bag. Samples of the products were submitted.

The mat measures approximately 36” wide by 72” long. It consists of three 12” by 72” panels sewn together. Each panel is composed of parallel strands of seagrass bound together with thread and each panel is bordered with textile trim. An additional 12” by 15” piece of woven seagrass with handles is sewn to one corner of the mat. This forms a pocket on both sides when the mat is folded up.

The waterproof box is a molded plastic round container approximately 3-1/2” in diameter and 1-1/4” high. It has a threaded opening with a rubber gasket and a braided textile cord for wearing around the neck.

The beach bag is a traveling tote made of polyvinyl chloride (PVC) plastic sheeting. It has a drawstring closure which extends along the side as a shoulder strap. The bag is flat and measures approximately 18” long by 12” wide.

Although sold as a beach set, the products are not classifiable as a set. In order to be classified as a set, the products must be put up together to meet a particular need or carry out a specific activity. Each product in this set meets a separate need and is used for a different activity at the beach. Therefore, each product is classifiable separately.

The applicable subheading for the seagrass beach mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials, of vegetable materials, other, other. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the waterproof box will be 3926.90.9880, HTSUSA, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic beach bag will be 4202.92.4500, HTSUSA, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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