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NY 878286




September 24, 1992

CLA-2-39:S:N:N3D:221 878286

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. Gary Liao
Eastern Hong Co.
P.O. Box 8163
Honolulu, Hawaii 96830-0163

RE: The tariff classification of flotation mats from Taiwan.

Dear Mr. Liao:

In your undated letter, which was received by this office on September 15, 1992, you requested a tariff classification ruling.

The sample submitted with your letter is identified as the "Superfloatation Mat" or "Beach Water Floatation Mat." The mat is composed of eight layers of cellular polyethylene plastic sheeting sandwiched inside a cover made of woven nylon fabric. Because of the buoyancy of the product, it floats on or just under the water surface. It is available in three sizes, small (48 inches by 29 inches), large (72 inches by 34.5 inches) and extra large (72 inches by 43 inches).

You suggest classification in subheading 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other water sport equipment. However, products classified in this provision must be used in a sport or athletic activity, and mere flotation is not deemed to be such an activity.

The applicable subheading for the mat will be 3926.90.9090, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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