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NY I83405

July 23, 2002

CLA-2-94:RR:NC:TA:349 I83405


TARIFF NO.: 9404.90.1000

Mr. Kirit D. Patel
Venus Textiles
25861 Wright Street
Foothill Ranch, CA 92610

RE: The tariff classification of beach roll-ups from India.

Dear Mr. Patel:

In your letter dated June 24, 2002 you requested a classification ruling.

You submitted samples of beach roll-ups. The outer shell is made from 100 percent cotton terry knit fabric. It is stuffed with a polyester filler. The edges are finished with a contrasting twill binding tape. The roll-up measures 30 x 60 inches. One end of the beach roll-up features four straps used to secure the item when rolled up. This beach roll-up may be used as a cushioned mat on the beach or a cushioned cover for a lounge chair.

The applicable subheading for the beach roll-ups will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem.

The beach roll-ups fall within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or the requirement of a visa.

The designated 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 646-733-3043.


Robert B. Swierupski

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