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NY F80193




December 1, 1999

CLA-2-39:RR:NC:SP:221 F80193

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, CA 94949-5883

RE: The tariff classification of a sand pillow from China.

Dear Mr. Parsons:

In your letter dated November 15, 1999, you requested a tariff classification ruling.

The sample provided with your letter, which you identify as a sand pillow, is a zippered bag measuring approximately 30 inches by 17 inches. The sand pillow, which is imported empty, is designed to be filled with sand so that it can provide a barrier against flooding at riverbanks and levees. The sand pillow is composed of a woven textile fabric that has been coated on both sides with a visible layer of plastics. Material of this construction is considered to be of plastics for tariff classification purposes. As you requested, the sample is being returned.

You suggest classification in subheading 9404.90.20, HTS, which provides for mattress supports and articles of bedding and similar furnishings fitted with springs or stuffed. The sand pillow, however, is not bedding or similar furnishings, nor is the sand pillow imported “stuffed or fitted.”

The applicable subheading for the sand pillow will be 3926.90.9880, 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. The rate of duty will remain unchanged in 2000.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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