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June 15, 1999

CLA-2-95:RR:NC:2:224 E83011

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

Jeannine Mills
Academy Sports & Outdoors
1800 North Mason Road
Katy, Texas 77449

RE: The tariff classification of an exercise mat and cover from Taiwan.

Dear Ms. Mills:

In your letter dated May 21, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an exercise mat and cover. The mat and cover are both designated as style MSC-952. The mat itself is constructed of foam, while the removable cover is 65% cotton, 35% polyester with a 54 inch zipper. The cover features nylon webbing straps with velcro and a nylon webbing handle. The mat and its cover are designed to be used together. The purpose of making the cover removable is so that the cover may be easily laundered. The overall dimensions of the item are: 55 inches long, 25 inches wide and 7/8 of an inch thick.

The applicable subheading for the exercise mat and cover will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics...parts and accessories thereof: Other...Other.” The rate of duty will be 4 percent ad valorem.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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