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NY B82328




March 07, 1997

CLA-2:RR:NC:2:224 B82328

Michael Skidmore
Tower Group Int'l., Inc.
115 Broad Street
Boston, MA 02101-3022

Dear Mr. Skidmore:

We are returning your request for a classification ruling, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Additional information is required as indicated below:

A cost breakdown for each part of the item (PVC bladder and terry cloth cover).

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. If you have any questions regarding the above, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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