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NY N011264

May 22, 2007



TARIFF NO.: 6307.90.9889, 9404.90.2000

Brian Wavra
Kolpin Outdoors, Inc.
205 North Depot Street
Fox Lake, WI 53933

RE: The tariff classification of a duck boat hunting blind, a cushion, and a boat cover, from China

Dear Mr. Wavra:

In your letter dated May 10, 2007, you requested a tariff classification ruling.

The submitted samples are identified as accessories designed to attach to a 14 foot duck boat. The boat will be made in Mexico and will be imported separately. The accessories are identified by the single style number FA0771. They are a boat cover, a boat seat cushion, and a camouflage hunting blind.

You state that the boat cover is made of PVC-coated nylon. It measures approximately 82” x 32”, tapering at one end n the shape of the boat. Around the edge are snap heads that, we presume, match the snap bottoms along the rim of the boat.

The applicable subheading for the duck boat cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

The seat cushion is made of PVC-coated nylon and EVA foam. It measures approximately 42” long by 14” wide, with snap heads at one end. It is apparently designed to fit lengthwise in the boat so that the hunter can lie down while waiting for the ducks.

The applicable subheading for the seat cushion will be 9404.90.2000, HTSUS, 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: other. The duty rate will be 6% ad valorem.

The boat blind is made of two camouflage-print PVC-coated nylon fabric panels, one for each side of the boat. They are supported by aluminum tubing. Each panel is approximately 52” long and 9” wide at one end and 15” wide at the other. The samples we received have unfinished, raw cut bottoms. There are various webbed strips and hook-and-loop fastener strips which presumably correspond to attaching mechanisms or devices on the boat. The blind does not cover the boat or the hunter, offering no protection from the elements; it merely camouflages the sides of the boat. The essential character of the blind is imparted by the fabric panels.

The applicable subheading for the duck boat blind will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The samples will be returned as requested.

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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