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NY J89189




October 2, 2003

CLA-2-63:RR:NC:TA:351 J89189

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Mr. Gerald Boerum
Rand International
51 Executive Boulevard
Farmingdale, NY 11735-4718

RE: The tariff classification of a “Piece of Fabric” from China.

Dear Mr. Boerum:

In your letter dated September 11, 2003, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a “Piece of Fabric” used to cover a water noodle, which is a flotation device used in a pool. It is constructed of a knit textile fabric panel and a woven textile fabric panel. The panels are sewn together. One end is folded to create a sleeve for the insertion of a water noodle, which is inserted after importation into the United States. Sewn around the edges is a textile fabric binder. Sewn across one end is a web fabric, which forms a loop at each end. Attached onto each side is an elastic fabric loop.

You believed that this article is the same as the item mentioned in NY D85197. The item in NY D85197 covers fabric, while this item is further manufactured and meets the tariff definition of “made up.”

The applicable subheading for the “Piece of Fabric” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

In your letter you also questioned whether you would be eligible for drawback when this merchandise is shipped out of the United States with the water noodles. Please direct your inquiry to the following: U.S. Customs and Border Protection, Rulings and Regulations Att. Duty and Refund Determinations 1300 Pennsylvania Avenue, NW Washington, DC 20229. 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.

Sincerely,

Robert B. Swierupski
Director,

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