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NY 883820

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April 07, 1993

CLA-2-39:S:N:N6:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632

RE: The tariff classification of a flotation mat from Taiwan.

Dear Mr. Greenberg:

In your letter dated March 16, 1992, on behalf of Raffle America Inc., you requested a tariff classification ruling.

The sample submitted with your request, identified as a "magic floating mat," is a buoyancy mat used for recreational swimming. The sample mat measures approximately 48 inches by 27 inches by 1/4 inch, but is available in other sizes. The buoyant interior is made from a sheet of foamed polyethylene plastic, and is covered with an exterior shell of woven nylon fabric. The essential character is imparted by the foamed polyethylene. The sample is being returned as you requested.

The applicable subheading for the flotation mat will be 3926.90.9590, 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. There are no quota or visa requirements for this product.

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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