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NY 849584

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CLA-2-63:S:N:N3G:345 849584

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Mr. Ralph H. Sheppard
Adduci, Mastriani, Meeks & Schill
330 Madison Avenue
New York, N.Y. 10017

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

Dear Mr. Sheppard:

In your letter dated February 12, 1990, on behalf of SGI, Cranston, Rhode Island, you requested a tariff classification ruling.

The submitted sample and descriptive literature are representative of a beach mat, item #40252, composed of two layers of material; one layer is constructed of vinyl, the other consist of 65 percent polyester and 35 percent cotton woven fabric. Between the layers are nonwoven polyester batting. The article measures approxi- mately 69 1/4 inches long by 26 3/8 inches wide with two opened pockets sewn on one side. When not in use the article can be folded and hand carried by woven textile straps. It is held closed with a textile woven strap and metal snaps. The sample is being returned as requested.

The applicable subheading for the beach mat will be 6307.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other. The rate of duty will be 7 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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