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NY K80559

December 11, 2003
CLA-2-39:RR:NC:SP:221 K80559


TARIFF NO.: 3926.90.9880

Mr. Phil Patterson
Phil Patterson, Inc.
1209 Harney Street, Suite 250
Omaha, Nebraska 68102

RE: The tariff classification of a vinyl cover from China.

Dear Mr. Patterson:

In your letter dated November 3, 2003, on behalf of Future Foam, Inc., you requested a tariff classification ruling.

A sample cover was provided with your letter. The upper side of the cover is composed of cellular polyvinyl chloride plastic sheeting backed with a nonwoven textile material for mere reinforcement. The reverse side of the cover is composed of a woven textile fabric. After importation the cover will be combined with a foamed plastic cushion to form a folding mattress marketed as the “Sleep N Go.” The sales literature provided with your letter shows that the Sleep N Go is meant for use in camping, sleepovers, concerts and sporting events, and can also be used for exercise.

The applicable subheading for the vinyl cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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